摘要
以2011年-2020年A股上市制造公司为样本,采用实证研究方法逐步探索数字化转型赋能制造业企业高质量发展的效果及其内在机理。研究发现:敏捷效应在数字化转型和高质量发展中发挥了不完全中介作用;数字化转型能够显著降低精益效应中的管理成本进而促进企业高质量发展,而精益效应中的生产类成本产生了遮掩效应。异质性分析发现,人工智能技术、云计算技术、数字化应用场景和移动互联网数字技术对企业高质量发展的影响强度高于大数据技术;企业数字化转型对企业高质量发展的促进效果在非国有企业、成长期企业中更为明显。
Can digital transformation,which is highly expected,serve as a remedy to promote high-quality development of the manufacturing industry?The study collects data of listed companies in manufacturing industry from 2011 to 2020 to gradually explore the effect of digital transformation on the high-quality development of manufacturing enterprises and its internal mechanism.The study finds that the agile effect plays an incomplete mediating role in digital transformation and high-quality development.Digital transformation significantly reduces the management costs which is part of the lean effect and thus promotes the quality development of enterprises while the production-related costs of the lean effect have a masking effect.Heterogeneity analysis proves that AI technology,cloud computing technology,digital application scenarios and mobile Internet digital technology have a higher intensity of impact on high-quality business development than big data technology.The promoting effect of enterprise digital transformation on the high-quality development is more significant in non-stateowned enterprises and growing enterprises.
作者
周磊
田甜
ZHOU Lei;TIAN Tian(School of Accountancy,Wuhan Textile University,Wuhan Hubei 430200,China)
出处
《武汉纺织大学学报》
2024年第5期95-101,共7页
Journal of Wuhan Textile University
基金
国家社科基金青年项目(19CTQ030)。
关键词
数字化转型
高质量发展
制造业
敏捷效应
精益效应
digital transformation
high-quality development
manufacturing industry
agile effect
lean effect
