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作 者:吴彦明 YANMING WU(School of Economics and Management/School of Accounting,Yunnan Minzu University)
出 处:《工信财经科技》2025年第2期1-14,共14页Review of Financial & Technological Economics
摘 要:数字经济正在以前所未有的深度和广度推动社会变革,以数字化转型赋能企业高质量发展成为大势所趋。本文利用2012—2022年我国A股制造业上市公司数据,对数字化转型与企业高质量发展之间的关系及其作用机制进行实证分析。结果表明:在控制内生性因素的情况下,数字化转型能够显著推动企业高质量发展,且在进行多项稳健性测试后,该结论依然成立。传导机制检验发现,数字化转型主要通过增强组织韧性和供应链韧性,进而推动企业高质量发展。调节机制检验发现,环境不确定性与数字金融发展会正向调节数字化转型对企业高质量发展的影响。本研究有助于全面理解数字化转型的微观经济效应,为制造业企业的高质量发展提供新的有效路径与理论依据。The digital economy is driving social changes with an unprecedented depth and breadth.Empowering high-quality enterprise development through digital transformation has become an irresistible trend.This paper employs data from Chinese A-share manufacturing listed companies from 2012 to 2022 to empirically analyze the relationship between digital transformation and high-quality enterprise development,as well as the underlying mechanisms.The results show that,after controlling for endogeneity,digital transformation can significantly promote high-quality enterprise development,a conclusion that holds true after multiple robustness tests.The mechanism-of-action tests reveal that digital transformation mainly drives high-quality enterprise development by enhancing organizational and supply-chain resilience.The moderationeffect tests find that environmental uncertainty and digital financial development positively moderate the positive impact of digital transformation on high-quality enterprise development.This study helps to comprehensively understand the micro-economic effects of digital transformation and provides a new and effective path and theoretical basis for the high-quality development of manufacturing enterprises.
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