企业数字化转型、分析师关注对企业高质量发展的影响  

The Impact of Enterprise Digital Transformation and Analysts’Attention on the High-quality Development of Enterprises

作　　者：吴婷婷 高燕[1] WU Tingting;GAO Yan(Wuhan Polytechnic University,Wuhan Hubei 430048,China)

机构地区：[1]武汉轻工大学,湖北武汉430048

出　　处：《北京经济管理职业学院学报》2025年第1期21-28,共8页Journal of Beijing Institute of Economics And Management

基　　金：2023年度武汉城市圈制造业发展研究中心开放基金一般项目“武汉都市圈制造业发展环境评价及优化对策研究”(WZ2023Y01)。

摘　　要：全面建设社会主义现代化国家的首要任务是高质量发展,数字经济时代背景下,越来越多的企业开始通过数字化转型助推企业高质量发展。本文以2012—2022年A股上市公司为研究样本,实证检验数字化转型对企业高质量发展的影响,并从外部监督视角探究分析师关注的中介效应。研究发现,企业数字化转型能显著促进企业高质量发展,进行一系列稳健性检验后结论仍然成立。机制检验发现,企业数字化转型能够利用分析师关注来促进企业高质量发展。进一步异质性分析表明,数字化转型在国有企业和小规模企业中显著促进高质量发展。本研究为企业进行数字化转型、助力传统模式转型升级、促进企业高质量发展提供借鉴参考,也对政府制定相关政策,进一步引导和支持企业积极利用数字化转型驱动企业高质量发展有所启示。The primary task of building a modern socialist country in an all-round way is high-quality development,and in the context of the digital economy era,more and more enterprises have begun to promote high-quality development through digital transformation.Taking A-share listed companies from 2012 to 2022 as a research sample,this paper empirically examines the impact of digital transformation on the high-quality development of enterprises,and explores the mediating effect of analysts'attention from the perspective of external supervision.The study finds that the digital transformation of enterprises can significantly promote the high-quality development of enterprises,and the conclusion is still valid after a series of robustness tests.The mechanism test finds that the digital transformation of enterprises can use analyst attention to promote the high-quality development of enterprises.Further heterogeneity analysis shows that digital transformation significantly promotes high-quality development in state-owned enterprises and small-scale enterprises.This study provides a reference for enterprises to carry out digital transformation,help the transformation and upgrading of traditional models,and promote the high-quality development of enterprises,and also provides enlightenment for the government to formulate relevant policies to further guide and support enterprises to actively use digital transformation to drive high-quality development of enterprises.

关 键 词：数字化转型 分析师关注 企业高质量发展 

分 类 号：F272[经济管理—企业管理]