西安石油大学学报（社会科学版）2024，Vol.33Issue(1)：27-37,11.
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
摘要
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分类
管理科学引用本文复制引用
吴明涛,李冰,张彦明,王玉翠..数字化转型、智力资本与制造业企业财务绩效[J].西安石油大学学报（社会科学版）,2024,33(1):27-37,11.基金项目
黑龙江省哲学社会科学研究规划项目"能源企业社会责任、公司治理耦合共生的高质量发展研究"(20GLE395) （20GLE395）
2023年大庆市哲学社会科学规划研究项目"大庆市装备制造业环境规制、绿色技术创新与财务绩效的耦合协调机制研究"(DSGB2023037) （DSGB2023037）
2023年东北石油大学特色科研团队项目"数字驱动能源产业链现代化的机制与路径研究"(2023TSTD-01). （2023TSTD-01）
