Digital Transformation,Human Capital Structure and Enterprise Development Quality:Theoretical Mechanism and Empirical Test
Digital transformation is an intrinsic requirement and an important focus for improving the quality of Chinese enterprise development in the new era.By constructing a heterogeneous enterprise model including digital transformation investment,and using the data of China's A-share listed companies,the impact of digital transformation on the quality of enterprise development is empirically tested.Mechanism analysis shows that,digital transformation drives the improvement of enterprise development quality by influencing enterprise innovation and internal control.Human capital,as an important support for enterprises'digital transformation,its structure optimization positively regulates the positive impact of digital transformation on the development quality of enterprises.The heterogeneity analysis shows that,internal attributes such as property rights and management structure,as well as external environments such as industrial nature and geographical location,are important factors affecting the heterogeneous performance of enterprise development quality in digital transformation.
digital transformationenterprise development qualityhuman capital structureinnovation qualityinternal control quality
万方数据
维普
