数字化转型对降低企业出口隐含碳强度的影响  

The Impact of Digital Transformation on Reducing the Embodied Carbon Emission Intensity of Enterprises’Exports

作　　者：王文治 任暠凯 WANG Wen-zhi;REN Hao-kai

机构地区：[1]天津师范大学经济学院

出　　处：《电子科技大学学报(社科版)》2025年第1期1-18,共18页Journal of University of Electronic Science and Technology of China(Social Sciences Edition)

基　　金：国家社会科学基金一般项目(19BJY084);天津市研究生科研创新项目(2022KY273).

摘　　要：在日益复杂严峻的国际环境中,准确测算企业出口隐含碳强度及探讨其影响因素,有助于我国实现出口的可持续发展。基于中国A股上市公司数据、海关数据库、OECD跨国企业活动数据库和中国碳排放核算数据库的匹配数据,运用区分内外资的多区域投入产出模型计算企业层面的出口隐含碳强度,检验了数字化转型对企业出口隐含碳强度的影响。研究发现,数字化转型能显著降低企业出口隐含碳强度;数字化转型通过降低企业能源消耗强度、促进企业绿色技术创新和优化企业出口结构来抑制企业出口隐含碳强度的增加。异质性分析显示企业数字化转型对我国内资企业和资本密集型企业出口隐含碳强度的抑制作用较显著;相对东部地区,中西部地区企业数字化转型对出口隐含碳强度的抑制作用更强,地区环境规制程度的提升能有效促进区内企业通过数字化转型来实现出口隐含碳强度的降低。In an increasingly complex and severe international environment,accurate measurement of enterprises’embodied carbon emissions in export and their influencing factors can help China to achieve sustainable development of exports.Based on the data of China’s A-share listed companies,matched data from the customs database,OECD multinational enterprises activity database and China carbon emission accounting database,the multi-regional input-output model with differentiation between domestic and foreign capital is applied to calculate embodied carbon emission intensity in export at the enterprise level,and the impact of digital transformation on embodied carbon emission intensity of enterprises in export is examined.The paper shows that digital transformation can significantly reduce embodied carbon emission intensity of enterprises;digital transformation inhibits the increase of embodied carbon emission intensity of enterprises by reducing the intensity of enterprise energy consumption,promoting enterprise green technological innovation,and optimising the export structure of enterprises.Heterogeneity analysis shows that digital transformation has a more significant inhibiting effect on the embodied carbon emission intensity of domestically-funded and capital-intensive enterprises in China;relative to the eastern region,the digital transformation of enterprises in the central and western regions has a stronger inhibiting effect of the embodied carbon emission intensity,and the enhancement of the degree of environmental regulation in the region effectively promotes enterprises in the region to achieve the reduction of the embodied carbon emission intensity by means of digital transformation.

关 键 词：数字化转型 企业出口隐含碳强度 数字经济 

分 类 号：F49[经济管理—产业经济] F746