Digital Transformation,Intellectual Capital and Financial Performance of Manufacturing Enterprises
Selecting China's A-share listed manufacturing enterprises in Shanghai and Shenzhen from 2014 to 2021 as samples,this paper empirically examines the impact of digital transformation on the financial performance of manufacturing enterprises from the perspective of the intermediary effect of intellectual capital.The results show that digital transformation can significantly improve the financial performance of manufactur-ing enterprises.Human capital,structural capital and relational capital play an intermediary role in the relation-ship between them.The research conclusion provides micro-evidence for the research on the internal mecha-nism of digital transformation promoting the improvement of financial performance of manufacturing enterpri-ses,which has reference and enlightenment significance for promoting the digital transformation of traditional manufacturing enterprises and paying attention to the value driving role of intellectual capital.
digital transformationintellectual capitalfinancial performancemanufacturing enterprise
国家科技期刊平台
NSTL
万方数据
维普
