摘要
为了探讨数字化转型如何赋能企业高质量发展,利用中国A股上市公司的数据,以企业创新水平和绿色发展水平衡量企业高质量发展,采用文本分析法衡量企业数字化转型程度,通过多元回归模型和中介效应模型,实证考察数字化转型对企业高质量发展的赋能效果和赋能机制,并采用无形资产明细项目中与数字化相关的资产占无形资产总额的比重重新度量数字化转型、排除反向因果关系以及采用Bootstrap检验等进行稳健性检验。研究认为,数字化转型可以提升企业的创新水平和绿色发展水平,有显著的赋能效果;数字化转型会加大企业对高水平劳动者的需求,实现人力资本结构的优化,从而提升企业的创新水平;数字化转型也能提高企业环境信息披露质量,提升企业声誉,促进企业加入绿色投入,从而提升企业绿色发展水平,也能使企业获得更多的绿色发展市场资源,最终提升企业绿色发展水平。研究表明,政府部门应当引导市场资源投资于数字基础设施建设,夯实企业数字化转型的基础,同时培育数字化领军企业,形成示范效应,通过企业的数字化转型和高质量发展实现经济的高质量发展。
To investigate how digital transformation empowers enterprises to achieve high-quality development,this paper analyzes data from China s A-share listed companies.Our focus lies in gauging this development through corporate innovation and eco-friendly initiatives.Employing text analysis,we measure the extent of corporate digital transformation.Using a multiple regression model and an intermediary effect model,we empirically scrutinize how digital transformation empowers and the mechanisms it employs to facilitate enterprises high-quality development.Furthermore,we recalibrate the measurement of digital transformation by considering the proportion of digital-related assets in the total intangible assets,excluding reverse causality,and conducting robustness testing using Bootstrap tests.Our research posits that digital transformation substantially enhances innovation and eco-friendly practices within enterprises,and significantly empowers these areas.Moreover,digital transformation augments the demand for highly skilled workers,optimizing the human capital structure,and consequently elevating corporate innovation levels.Additionally,it enhances corporate environmental information disclosure,thereby bolstering corporate reputation and fostering eco-conscious investments.This,in turn,elevates the level of eco-friendly development within enterprises.Furthermore,it facilitates enterprises in securing additional resources in the green development market,ultimately uplifting their eco-friendly developmental levels.Our findings indicate that government entities should steer market resources towards digital infrastructure construction.This serves to establish a robust foundation for enterprises digital transformation.Simultaneously,fostering digital frontrunners creates a demonstrative effect,leading to high-quality economic development through the digital transformation of enterprises.
作者
张兴亮
范思佳
ZHANG Xingliang;FAN Sijia(School of Accounting,Nanjing Audit University,Nanjing 211815,Jiangsu,China)
出处
《长安大学学报（社会科学版）》
2023年第6期48-59,共12页
Journal of Chang'an University(Social Science Edition)
基金
国家社会科学基金项目(19BGL063)。
关键词
数字化转型
企业创新
ESG
人力资本结构
环境信息披露质量
digital transformation
corporate innovation
ESG
human capital structure
quality of environmental information disclosure
