首都经济贸易大学学报2025，Vol.27Issue(5)：20-35,16.DOI:10.13504/j.cnki.issn1008-2700.2025.05.002
财政支出效率如何提升企业数字化转型水平?
How Does the Fiscal Expenditure Efficiency Improve the Digital Transformation of Enterprises?
摘要
Abstract
Digital transformation is the driving force for enterprises to seek high-quality development and an important means for the government to achieve the value of data factors and develop new quality productive forces.This paper explores the impact of the improvement of fiscal expenditure efficiency on the digital transformation of enterprises and its mechanisms based on the new public management theory,transaction cost theory,and public choice theory.From the three aspects of optimizing the business environment and structure of human capital,and improving technological innovation,it reveals the impact mechanism of fiscal expenditure efficiency on the digital transformation of enterprises.This paper provides a macro policy basis for how to optimize the allocation of re-sources through fiscal expenditure and then drive the digital transformation of enterprises. This paper uses the panel matching data of A-share listed companies at the provincial level from 2007 to 2022 to empirically test the effect of fiscal expenditure efficiency on the digital transformation of enterprises.It finds that fiscal expenditure efficiency significantly promotes the digital transformation of enterprises after a series of robust-ness tests.The mechanism test shows that the improvement in public service and the optimization of factor resource allocation caused by the improvement in fiscal expenditure efficiency help improve the digital transformation of en-terprises through the optimization of the business environment,optimum structure of human capital,and technologi-cal innovation improvement,and the improvement of fiscal expenditure efficiency has produced certain human cap-ital synergy effect and technological innovation synergy effect.Heterogeneity analysis shows that the improvement of fiscal expenditure efficiency has a more obvious promoting effect on the digital transformation of state-owned enter-prises,enterprises with high local fiscal decentralization and stronger absorptive capacity,and has a stronger mar-ginal effect on the digital transformation of enterprises in the central and western regions.Further analysis shows that the business environment can promote the optimization of human capital structure and the improvement of tech-nological innovation,and jointly promote the digital transformation of enterprises. The policy implications are as follows.First,it is necessary to strengthen the budget performance management to improve the supply capacity of public services and products,optimize the allocation of resources,and formulate long-term fiscal expenditure planning to ensure the sustainable and effective implementation of policies.Second,we will continue to improve the digital economy development environment,strengthen the coordination between fiscal policy and other policies,ensure the continuity and stability of policies,and improve the quality of the business en-vironment.Third,we should pay attention to differentiated fiscal support policies,consider implementing policies according to enterprises and local conditions,assess the input costs and benefits in the field of digital transforma-tion,and form performance feedback.关键词
财政支出效率/数字化转型/营商环境/人力资本结构/技术创新Key words
fiscal expenditure efficiency/digital transformation/business environment/structure of human capital/technological innovation分类
管理科学引用本文复制引用
陈蕾,毛宇凯,钟笑雪..财政支出效率如何提升企业数字化转型水平?[J].首都经济贸易大学学报,2025,27(5):20-35,16.基金项目
北京市社会科学基金规划项目"北京企业数字化转型的数据赋能机制与效果评估测度研究"(22JJB012) （22JJB012）
