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数字化转型对制造业企业绩效的影响研究

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制造业发展呈现高端化、智能化、绿色化趋势.文章基于2019-2021年沪深主板100家上市制造业企业年报信息,采用文本分析法测算了企业数字化转型程度,采用DEA方法测算了企业绩效表现,并实证检验了数字化转型对企业绩效的影响机制与效应.研究发现:当前阶段,数字化转型对制造业企业绩效具有显著负向影响;机制检验表明,适配能力在制造业企业数字化转型影响企业绩效的过程中发挥中介效应;异质性检验表明,非国有制造业企业数字化转型对企业绩效的负向影响更显著.最后,基于以上研究结论,提出相关对策建议.
A Study on the Impact of Digital Transformation on Manufacturing Enterprise Performance
The evolution of the manufacturing industry is marked by trends of high-end,intelligent,and green transformation.Drawing on annual reports from 100 manufacturing companies listed on the Shang-hai and Shenzhen Stock Exchanges between 2019 and 2021,this article employs text analysis to quantify the extent of digital transformation and utilizes the DEA method to evaluate enterprise performance.It al-so empirically investigates the mechanisms and effects of digital transformation on enterprise perfor-mance.The research reveals that,at the current stage,digital transformation significantly negatively im-pacts manufacturing enterprise performance.Mechanism testing indicates that adaptive capability serves as a mediating factor in the process of digital transformation influencing enterprise performance.Hetero-geneity testing shows that the adverse effects of digital transformation on enterprise performance are more pronounced for non-state-owned manufacturing enterprises.Finally,the article offers relevant counter-measures and recommendations based on the research findings.

manufacturing industrylisted enterprisesdigital transformationenterprise performance

陈菁、孔令怡

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兰州财经大学工商管理学院,甘肃兰州 730020

制造业 上市企业 数字化转型 企业绩效

2024

兰州财经大学学报
兰州商学院

兰州财经大学学报

CHSSCD
影响因子:0.466
ISSN:1004-5465
年,卷(期):2024.40(6)