数字普惠金融对体育中小企业绩效的影响与机制检验  

The Impact and Mechanism Test of Digital Inclusive Finance on the Performance of Small and Medium-Sized Sports Enterprises

作　　者：李艳丽[1,2] 张天瑞 LI Yanli;ZHANG Tianrui(School of Management,Beijing Sport University,Beijing 100084,China;Beijing Winter Olympics Culture and Ice&Snow Sports Development Research Base,Beijing 100084,China)

机构地区：[1]北京体育大学管理学院,北京100084 [2]北京冬奥文化与冰雪运动发展研究基地,北京100084

出　　处：《西安体育学院学报》2025年第1期33-46,共14页Journal of Xi'an Physical Education University

基　　金：国家社会科学基金项目(21BTY052);中央高校基本科研业务费专项资金资助课题(2024ZLYJ003)。

摘　　要：数字普惠金融为推进经济高质量发展､推动体育中小企业发展提供了有力支撑。以2015-2021年新三板挂牌体育企业为研究样本,使用企业年报中披露的企业数据和北京大学数字普惠金融指数,并运用全局时序主成分分析(GPCA)模型构建经济高质量发展指数,实证分析了数字普惠金融､经济高质量发展和体育中小企业绩效三者之间的关系。研究发现,数字普惠金融能够显著提高体育中小企业绩效,且经济高质量发展在其中起中介作用。进一步分析表明,在构成数字普惠金融的3个维度中,使用深度能够显著促进体育中小企业绩效的提高,经济高质量发展在其中同样发挥中介效应,而覆盖广度､数字化程度对体育中小企业绩效的影响并不显著。基于此,提出加快发展数字普惠金融､着力提高数字普惠金融使用深度以及不断改善体育中小企业发展外部环境等建议。Digital inclusive finance has provided a forceful support to pursue high-quality economic development and drive the development of sports small and medium-sized enterprises(SME).This thesis takes the sports enterprises as the research sample,which were listed on the National Equities Exchange and Quotations from 2015 to 2021,and uses the enterprise data disclosed in the enterprise annual report and the Peking University Digital Financial Inclusion Index.This thesis uses the Generalized Principal Component Analysis(GPCA)model to build an index measuring the quality of economic development,and analyzes the relationship between digital inclusive finance,high-quality economic development and sports SMEs performance empirically.The conclusion indicates that digital inclusive finance can improve the performance of sports SMEs significantly and high-quality economic development work as mediating variable.Further analysis shows that,in the 3 dimensions of digital inclusive finance,the depth has positive effect on the performance of sports SMEs significantly,and high-quality economic development is the mediating variable,while the coverage and the digitization degree have no significant impact on the performance of sports SMEs.Based on this,suggestions are proposed to develop digital inclusive finance at an accelerated pace,focusing on improving the depth of use of digital inclusive finance,and continuously improving the external environment for the development of sports SMEs.

关 键 词：数字普惠金融 经济高质量发展 体育中小企业 体育企业绩效 

分 类 号：G80-05[文化科学—运动人体科学]