Based on the perspective of enterprise internal risk,A-share listed companies form 2011 to 2021 are investigated,and the path mechanism of digital transformation affecting green development are discussed.It is found that digital transformation drives green development by reducing operational and financial risks.Heterogeneity results indicate that the effect of digital transformation on improving green development of enterprises is more pronounced in state-owned enterprises and the eastern region.The conclusion aims to make incremental contributions to the research on the consequences of digital transformation economy and the influencing factors of enterprise green development,provide certain reference value and inspiration for promoting new forms of intelligent economy and high-quality green development of enterprises.
关键词
数字化转型/绿色发展/财务风险/经营风险
Key words
digital transformation/green development/financial risk/business risk
万方数据