工业技术经济2024，Vol.43Issue(7)：14-21,8.DOI:10.3969/j.issn.1004-910X.2024.07.002
企业数字化转型对可持续经营能力的影响研究
Research on the Impact of Enterprise Digital Transformation on Sustainable Management Ability
摘要
Abstract
In the context of the rapid development of the digital economy,whether the digital transformation of enterprises will affect the sustainable operation is an important issue worthy of discussion.This paper takes China's A-share non-financial listed enterprises from 2011 to 2021 as the research object to empirically test the impact and mechanism of digital transformation on sus-tainable business ability.It is found that the digital transformation of enterprises can help improve the sustainable management abili-ty,and investor attention plays a significant positive moderating role.Further research shows that enterprises'digital transformation can improve their sustainable management ability by improving accounting information quality and total factor productivity.Heteroge-neity test found that in areas with higher level of state-owned enterprises and institutional environment,digital transformation has a more significant effect on the improvement of sustainable business ability.Therefore,it not only enrichis the research field of the e-conomic consequences of enterprises'digital transformation,but also provides reasonable and feasible suggestions for enterprises to improve their sustainable management ability to achieve high-quality development goals.关键词
数字化转型/可持续经营能力/投资者关注/会计信息质量/全要素生产率/非金融类企业/实体经济/高质量发展Key words
digital transformation/sustainable business ability/investor attention/accounting information quality/total factor productivity/non-financial listed enterprises/real economy/high-quality development分类
管理科学引用本文复制引用
刘旭原,张世兴..企业数字化转型对可持续经营能力的影响研究[J].工业技术经济,2024,43(7):14-21,8.基金项目
国家社会科学基金一般项目"中国上市公司ESG表现对组织韧性的影响机制与提升策略研究"(项目编号:23BGL036). （项目编号:23BGL036）
