企业数字化转型对可持续经营能力的影响研究OA北大核心CHSSCDCSSCICSTPCD

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.