摘要
文章基于中国上市公司2009-2019年面板数据,考察数字化转型对企业绿色创新的影响和作用机理。研究发现:数字化转型能够显著提升企业绿色创新;在作用机理方面,数字化转型能通过降低融资约束、提高研发投入、加强内部控制和提升资源利用率促进企业绿色创新,且企业外部董事网络存在正向调节作用;异质性分析方面,具备较高绿色创新能力的企业、国有企业、大规模企业、高新技术企业、制造业企业、非数字企业和东部地区企业,从数字化转型中受益较多。研究结论为数字经济促进企业绿色创新提供了微观证据,为企业开展绿色创新活动提供了重要参考。
Based on the panel data of Chinese listed companies from 2009 to 2019,the authors examine the impact and mechanism of digital transformation on corporate green innovation.The results show that the digital transformation significantly enhances corporate green innovation.In terms of mechanism,digital transformation promotes corporate green innovation by reducing financing constraints,increasing R&D investment,strengthening internal control and improving resource utilization,with the external director network of the company playing a positive regulating role.The heterogeneity analysis found that companies with high green innovation capabilities,state-owned enterprises,large-scale enterprises,companies in high-tech industries,manufacturing and non-digital industries,and companies located in the eastern region benefit more from digital transformation.The study provides micro evidence for the promotion of corporate green innovation by the digital economy and offers important references for companies engaging in green innovation activities.
作者
杨四杰
赵晓琴
YANG SiJie;ZHAO XiaoQin(School of Economics and Management,Xinjiang University,Urumqi,Xinjiang 830002)
出处
《上海立信会计金融学院学报》
2023年第5期72-90,共19页
Journal of Shanghai Lixin University of Accounting and Finance
基金
国家自然科学基金地区项目(72062029)。
关键词
数字化转型
绿色创新
数字经济
董事网络
Digital transformation
Corporate green innovation
Digital economy
Corporate director network
作者简介
杨四杰(1995-),男,新疆大学经济与管理学院硕士研究生,perfectgirl007@163.com。;赵晓琴(1977-),女,管理学博士,新疆大学经济与管理学院副教授,zxq_play@163.com。
