数字化转型对企业绩效的影响及作用机制研究  

Research on the Impact and Mechanism of Digital Transformation on Enterprise Performance

作　　者：刘芃[1] 刘慧娟 Liu Peng;Liu Huijuan(School of Management,Chuzhou Polytechnic,Chouzhou,Anhui 239000,China)

机构地区：[1]滁州职业技术学院管理学院,滁州安徽239000

出　　处：《黑龙江工业学院学报(综合版)》2024年第12期81-84,共4页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：安徽省高等学校科学研究项目哲学社会科学类重点课题(课题编号:2023AH053083);安徽省高等学校科学研究项目哲学社会科学类重大课题(课题编号:2024AH040345)。

摘　　要：当前数字经济蓬勃发展,越来越多的企业开始尝试数字化转型。以2013—2022年上证50指数为基础,通过建立回归模型对数字化转型是否影响企业绩效进行实证检验。研究结果表明,数字化转型对企业绩效的提升具有正向促进作用,在处理了可能存在的内生性问题并经过稳健性检验后该结论依然成立。机制检验表明,融资约束的缓解及管理效率的提高对数字化转型促进企业绩效的提升具有中介效应。异质性分析发现,数字化转型对制造业企业在绩效影响上的正向促进作用要明显优于非制造业企业。研究揭示了数字化转型对企业绩效提升的作用机理,为我国上市公司实现高质量发展提供一定的借鉴意义。In today′s rapidly growing digital economy,more and more businesses are undergoing digital transformation.This paper empirically examines the impact of digital transformation on enterprise performance by constructing a regression model based on data from the Shanghai Stock Exchange 50 Index from 2013 to 2022.The results indicate that digital transformation has a positive effect on improving enterprise performance.This conclusion holds after addressing potential endogeneity concerns and conducting a series of robustness tests.The mechanism analysis reveals that the alleviation of financing constraints and improvements in managerial efficiency serve as intermediaries in the relationship between digital transformation and enhanced enterprise performance.Furthermore,heterogeneity analysis demonstrates that the positive effect of digital transformation on the performance of manufacturing enterprises is significantly superior to that observed in non-manufacturing enterprises.This study explains how digital transformation promotes improvements in enterprise performance and aims to provide insights for Chinese listed companies striving for high-quality development.

关 键 词：数字化转型 融资约束 管理效率 企业绩效 

分 类 号：F424[经济管理—产业经济] F49