数字化转型、智力资本与制造业企业财务绩效
Digital Transformation,Intellectual Capital and Financial Performance of Manufacturing Enterprises
吴明涛 1李冰 1张彦明 1王玉翠1
作者信息
- 1. 东北石油大学经济管理学院,黑龙江大庆 163318
- 折叠
摘要
选取我国2014-2021年沪深A股上市制造业企业为样本,基于智力资本中介效应的视角,实证检验数字化转型对制造业企业财务绩效的影响效应.研究发现:数字化转型可以明显改善制造业企业的财务绩效水平;人力资本、结构资本和关系资本在两者关系中起中介作用.研究结论为数字化转型促进制造业企业财务绩效提升的内在机理研究提供了微观证据,对推动传统制造业企业数字化转型和重视智力资本的价值驱动作用具有参考和启示意义.
Abstract
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.
关键词
数字化转型/智力资本/财务绩效/制造业企业Key words
digital transformation/intellectual capital/financial performance/manufacturing enterprise引用本文复制引用
基金项目
黑龙江省哲学社会科学研究规划项目(20GLE395)
2023年大庆市哲学社会科学规划研究项目(DSGB2023037)
2023年东北石油大学特色科研团队项目(2023TSTD-01)
出版年
2024
国家科技期刊平台
NSTL
维普
万方数据