企业价值创造与新质生产力——基于工业互联网企业的复杂中介模型检验  

Enterprise Value Creation and New Quality Productivity:A Complex Mediation Model Test Based on 148 Chinese Industrial Internet Enterprises

作　　者：张曾莲[1] 张宸瑞 ZHANG Zeng-lian;ZHANG Chen-rui

机构地区：[1]北京科技大学经济管理学院,北京100083

出　　处：《湖北大学学报(哲学社会科学版)》2025年第2期138-148,F0003,共12页Journal of Hubei University(Philosophy and Social Science)

基　　金：全国会计重点科研课题“财会监督体系建设与经济高质量发展研究”(2023KJA3-12)。

摘　　要：面对数字化转型的浪潮,工业互联网作为推动企业实现价值创造提升的新动力,为企业新质生产力的提升奠定了重要基础。以2024年中国工业互联网500强的A股上市公司中的148家企业为研究样本,根据TOE框架模型分析,运用模糊集定性比较分析方法与复杂中介模型分析驱动企业价值创造成效的组态路径,研究发现:在工业发展水平欠发达的地区拥有较高的技术整合能力是工业互联网企业提高企业价值成效的普适动力。进一步分析不同组态对企业新质生产力的直接和间接影响发现,驱动企业价值创造成效提高的TOE框架因素与企业新质生产力之间存在复杂中介效应,并且不同组态均能通过驱动价值创造而提升企业新质生产力。为此,工业互联网企业应组建跨领域团队评估技术图谱,整合内外部资源构建区域创新生态,联合标杆企业明晰平台价值创造路径;政府需定向强化欠发达地区数字基建,实施精准补贴促进中小企业升级,严控低效扩张型资源投放;双方应通过政产学研协同机制加速技术转化与生产力跃升。During digital transformation,the industrial Internet,as a new driving force to promote the value creation of enterprises,is laying the foundation for the improvement of enterprises new quality productivity.With 148 A-share listed companies of 2024 China Top 500 Industrial Internet companies as research samples,and based on TOE framework model analysis,fuzzy set qualitative comparative analysis method and complex intermediary model are used to analyze the configuration path of factors driving enterprise value creation.The study finds that higher technical integration capability in underdeveloped regions is the universal driving force for industrial Internet enterprises to improve enterprise value.By further analyzing the direct and indirect effects of different configurations on new quality productivity,it is found that there is a complex intermediary effect between TOE framework factors driving the improvement of value creation effectiveness and new quality productivity of enterprises,and different configurations can improve new quality productivity by driving value creation.Thus,industrial Internet companies should set up cross-field teams to evaluate the technology map,integrate internal and external resources to build the regional innovation ecology,and work with benchmarking companies to clarify the path of platform value creation.The government needs to strengthen digital infrastructure in less developed areas,implement targeted subsidies to promote the upgrading of small and medium-sized enterprises,and strictly control the inefficient expansion of resources.Both parties should accelerate tech transfer via government-industry-academia-research collaboration mechanisms.

关 键 词：TOE框架 工业互联网 价值创造 新质生产力 fsQCA模型 

分 类 号：F42[经济管理—产业经济] F124F270