政府数字化转型与企业创新——基于大数据治理机构改革的准自然实验  

Government Digital Transformation and Enterprise Innovation:A Quasi Natural Experiment Based on Big Data Governance Institution Reform

作　　者：余思明 王蕊 王得力 YU Siming;WANG Rui;WANG Deli(Regional Social Management Innovation and Development Research Center,Three Gorges University,Hubei 443002,China;School of Economics and Management,Three Gorges University,Hubei 443002,China;School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006,China;Guangdong Hong Kong Macao Greater Bay Area Accounting and Economic Development Research Center,Guangdong University of Foreign Studies,Guangzhou 510006,China)

机构地区：[1]三峡大学区域社会管理创新与发展研究中心,湖北宜昌443002 [2]三峡大学经济与管理学院,湖北宜昌443002 [3]广东外语外贸大学会计学院,广东广州510006 [4]广东外语外贸大学粤港澳大湾区会计与经济发展研究中心,广东广州510006

出　　处：《审计与经济研究》2025年第2期118-127,共10页Journal of Audit & Economics

基　　金：2024年度区域社会管理创新与发展研究中心湖北省高校人文社科重点研究基地开放基金项目(2024-SDSG-09);广东省教育厅特色创新项目(2023WTSCX026)。

摘　　要：建设数字政府是实现国家治理体系和治理能力现代化的重要举措。基于大数据治理机构改革的准自然实验,以2015—2022年沪深两市A股上市公司的经验数据为样本,构建交错式DID模型实证检验政府数字化转型对企业创新的影响效应及作用机制。研究发现,政府数字化转型显著促进了企业创新,具体表现在企业的研发投入及专利产出的全面提升。影响机制分析发现,政府数字化转型可以通过促进企业数字化转型和数字金融发展等路径助力企业创新。进一步分析发现,政府数字化转型促进了企业探索式创新,提升了专利质量。异质性分析发现,政府数字化转型对企业创新的影响效应在高新技术企业、区域数字化基础设施完善程度低的样本中更加显著。研究结论有助于从企业创新的视角进一步厘清政府数字化转型产生的微观经济效果,对完善大数据时代下创新激励与监管政策、助推创新型国家战略具有重要的启示意义。Building a digital government is an important measure to achieve modernization of the national governance system and governance capacity.A quasi natural experiment based on the reform of big data governance institutions,using empirical data from A-share listed companies in Shanghai and Shenzhen stock markets from 2015 to 2022 as samples,constructed an interleaved DID model to empirically test the impact and mechanism of government digital transformation on enterprise innovation.Research has found that government digital transformation significantly promotes corporate innovation,manifested in a comprehensive increase in R&D investment and patent output.The analysis of the impact mechanism found that government digital transformation can help enterprises innovate by promoting enterprise digital transformation and the development of digital finance.Further analysis reveals that the government s digital transformation has promoted exploratory innovation in enterprises and improved patent quality.Heterogeneity analysis found that the impact of government digital transformation on enterprise innovation is more significant in samples of high-tech enterprises and low levels of regional digital infrastructure improvement.The research conclusion helps to further clarify the microeconomic effects of government digital transformation from the perspective of enterprise innovation,and has important implications for improving innovation incentives and regulatory policies in the era of big data,and promoting the national strategy of innovation.

关 键 词：政府数字化转型 企业创新 企业数字化转型 数字金融 政府治理体系 数字政府建设 

分 类 号：F270[经济管理—企业管理]