Under the new development pattern,how to achieve common prosperity within enterprises is the current problem,and the digital transformation of enterprises can inject new impetus into the com-mon prosperity within enterprises.Based on the data of A-share listed companies from 2016 to 2019,the index system of intra-enterprise common prosperity is constructed from the essence of"co-owner-ship,co-construction and sharing"to empirically test the impact of enterprise digital transformation on intra-enterprise common prosperity and its mechanism.The results show that:①Enterprise digital transformation has a significant role in promoting common prosperity within the enterprise.②Enter-prise innovation willingness plays an intermediary role in the relationship between enterprise digital transformation and internal common prosperity.③Government subsidies and corporate governance positively regulate the direct impact of enterprises＇digital transformation on common prosperity within enterprises.④Heterogeneity analysis shows that the promotion effect of digital transformation on do-mestic common prosperity is stronger in the samples with a high degree of marketization,state-owned enterprises and technology-intensive enterprises.This paper provides a new view for the realization of common prosperity within Chinese enterprises and has important enlightenment significance.
关键词
企业数字化转型/企业内部共同富裕/企业创新意愿/政府补贴/公司治理水平
Key words
Enterprise Digital Transformation/Common Prosperity Within the Enterprise/Enterprise Innovation Willingness/Government Subsidies/Corporate Governance Level
维普
万方数据