财务研究2024,Issue(4) :26-37.

企业数字化转型与新质生产力:基于动态能力视角

Digital Transformation of Enterprises and New Quality Productive Forces:A Perspective Based on Dynamic Capabilities

杨寅 陈菲尔
财务研究2024,Issue(4) :26-37.

企业数字化转型与新质生产力:基于动态能力视角

Digital Transformation of Enterprises and New Quality Productive Forces:A Perspective Based on Dynamic Capabilities

杨寅 1陈菲尔1
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作者信息

  • 1. 上海国家会计学院
  • 折叠

摘要

以企业数字化转型推动新质生产力发展,具有重要的理论和现实意义.本文以2011~2022年A股上市公司为研究样本,采用面板数据实证检验了企业数字化转型和新质生产力的关系,并基于动态能力理论框架对其影响路径进行检验.结果表明:(1)企业数字化转型对新质生产力有促进作用,企业数字化转型水平越高,新质生产力水平越高.(2)从动态能力理论四维度进一步检验了其影响机制,发现企业数字化转型可以通过数字感知、数字抓取、资源整合重构、组织变革四大能力促进新质生产力发展.(3)异质性分析发现,在制造业企业、国有企业以及竞争激烈行业企业中,数字化转型对新质生产力的促进作用更加明显.本文的研究结论为新质生产力发展提供了实证依据,为企业进行数字化转型提供了理论参考.

Abstract

The digital transformation of enterprises plays a crucial role in promoting the development of new quality productive forces,bearing significant theoretical and practical implications.Using A-share listed companies from 2011 to 2022 as the research sample,this paper empirically examines the relationship between enterprise digital transformation and new quality productive forces through panel data.A dynamic capability theoretical framework is employed to test the impact path.The results indicate that:(1)Enterprise digital transformation promotes new quality productive forces;the higher the level of digital transformation,the higher the level of new quality productive forces.(2)Further examination of the impact mechanism from the four dimensions of the dynamic capability theory reveals that enterprise digital transformation can promote the development of new quality productive forces through four major capabilities:digital sensing,digital seizing,resource integration and reconfiguration,and organizational transformation.(3)Heterogeneity analysis reveals that in manufacturing enterprises,state-owned enterprises,and highly competitive industries,the promotion effect of digital transformation on new quality productive forces is more pronounced.The conclusions of this study provide empirical evidence for the development of new quality productive forces and offer theoretical references for enterprises undertaking digital transformation.

关键词

数字化转型/新质生产力/动态能力

Key words

digital transformation/new quality productive forces/dynamic capability

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出版年

2024
财务研究

财务研究

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