数字赋能新质生产力:数字化补助的作用机制与效应研究  

Digital Empowering New Quality Productivity:A Study of the Mechanisms and Effects of Digital Subsidies

作　　者：姜丽群 芮晓 林子昂 Jiang Liqun;Rui Xiao;Lin Ziang(International Business School,Jinan University,Zhuhai 519070,China;School of Economics and Management,Tsinghua University,Beijing 100084,China)

机构地区：[1]暨南大学国际商学院,珠海519070 [2]清华大学经济管理学院,北京100084

出　　处：《工业技术经济》2025年第4期70-79,共10页Journal of Industrial Technology and Economy

基　　金：国家社会科学基金重大项目“智能制造关键核心技术国产替代战略与政策研究”(项目编号:21&ZD132);暨南大学广州区域低碳经济研究基地资助。

摘　　要：在数字经济时代下,要实现我国经济高质量发展,必须加快形成新质生产力。本文探讨数字化补助如何影响企业新质生产力,选取2010~2022年A股上市公司数据进行实证分析,研究发现:数字化补助与企业新质生产力呈正相关关系。机制检验表明,数字化补助通过增加研发投入和固定资产投资提高企业新质生产力。异质性分析结果表明数字化补助与新质生产力的正相关关系在非国有企业和内控较好的企业中更明显。本文研究结论为政府优化数字化补助政策提供了实证依据,对于促进企业新质生产力的构建具有重要的实践意义。In the digital era,it is essential to accelerate the formation of new quality productive forces to boost high-quality economic development.Therefore,we use A-share listed companies from 2010 to 2022 as samples and examine the relationship bet⁃ween digital subsides and enterprise new quality productive forces.The results reveal a positive relationship between digital subsidies and enterprise new quality productive forces.The mechanism analysis indicates that digital subsidies enhance new quality productivi⁃ty by increasing research and development investment and fixed asset investment.Further analysis shows that the positive effects of digital subsides on new equality productivity are more salient in private enterprises and enterprises with high internal control quality.Our findings provide important insights into firm's digital strategy and high-quality development,helping to optimize digital support policies and promote innovation and development of enterprise new quality forces.

关 键 词：数字化补助 新质生产力 研发投入 固定资产投资 数字经济 上市公司 数字赋能 数字化转型 

分 类 号：F235[经济管理—会计学]