企业数字化转型对绿色创新的影响及作用机制探析  

Corporate Digital Transformation and Green Innovation:Mechanisms of Impact

作　　者：张超[1] 刘文轩 ZHANG Chao;LIU Wen-xuan(College of Finance,Anhui University of Finance and Economics,Bengbu Anhui 233000,China)

机构地区：[1]安徽财经大学金融学院,安徽蚌埠233000

出　　处：《华北理工大学学报(社会科学版)》2025年第2期35-43,共9页Journal of North China University of Science and Technology(Social Science Edition)

基　　金：安徽省教育厅自然科学研究重大项目“金融发展对省域碳中和潜力的影响机制及效应研究”(2022AH040086);安徽省社会科学创新发展研究课题攻关项目“皖西大别山革命老区乡村振兴潜力识别与金融精准支持研究”(2022CX045)。

摘　　要：数字技术是推动企业绿色发展的新动能,如何在数字化转型过程中提高企业绿色创新至关重要。以2012—2022年间的A股上市公司数据为样本,通过文本分析法描绘企业数字化转型程度,研究数字化转型如何影响其绿色创新能力及其背后的作用机制。研究发现:企业数字化转型对绿色创新有促进作用,且能够通过信息透明度与内部控制两个中介机制提高企业绿色创新能力;数字化转型对绿色创新的促进作用在高金融发展水平地区的企业中更加显著;相较于非高新技术行业,数字化转型对高新技术企业的绿色创新促进效果更大;此外,相比于实用新型专利,数字化转型对绿色发明专利的影响更明显。Digital technology is a new driving force to promote the green development of enterprises,and how to improve the green innovation of enterprises in the process of digital transformation is very important.Taking the data of A-share listed companies from 2012 to 2022 as a sample,this paper depicts the degree of digital transformation of enterprises through text analysis,and studies how digital transformation affects their green innovation capabilities and the mechanism behind them.The results show that the digital transformation of enterprises can promote green innovation,and can improve the green innovation ability of enterprises through two intermediary mechanisms:information transparency and internal control.The role of digital transformation in promoting green innovation is more significant in enterprises in regions with high financial development level.Compared with non-high-tech industries,digital transformation has a greater effect on the promotion of green innovation of high-tech enterprises.In addition,compared with utility model patents,digital transformation has a more obvious impact on green invention patents.

关 键 词：数字化转型 绿色创新 信息透明度 内部控制 

分 类 号：F49[经济管理—产业经济]