重庆理工大学学报2026，Vol.40Issue(4)：29-44,16.DOI:10.3969/j.issn.1674-8425(s).2026.02.004
数字化转型对制造业绿色发展的非线性影响机制
Nonlinear impact mechanisms of digital transformation on green development in the manufacturing industry
摘要
Abstract
With the dual-carbon goals,digital transformation has become a critical pathway for promoting green development in the manufacturing sector.Using panel data of A-share listed manufacturing firms in China from 2008 to 2022,this study systematically examines the nonlinear impact mechanisms of digital transformation on manufacturing green development. The empirical results reveal a clear inverted U-shaped relationship between digital transformation and manufacturing green development.In the initial stage,the application of digital technologies significantly enhances green development performance,whereas beyond a certain threshold,excessive digitalization exerts an inhibitory effect.Mechanism analysis indicates that environmental information disclosure plays an important mediating role.It facilitates synergistic efficiency during the early phase of digital transformation and mitigates the negative effects of excessive digitalization in the middle and later stages. Furthermore,internal control quality exhibits a significant moderating effect.High-quality internal control strengthens the positive impact of digital transformation by optimizing resource allocation,while simultaneously amplifying the adverse effects of excessive digitalization,thereby shifting the inflection point of the inverted U-shaped curve to the right.Heterogeneity analysis shows that heavily polluting industries display higher dependence on digital transformation but weaker marginal effects,and firms in central and western regions experience stronger marginal benefits in the early stage,and regions with stringent environmental regulation exhibit lower digital dependence and more pronounced diminishing returns under excessive digitalization. This study provides theoretical insights and policy implications for promoting the coordinated development of digital transformation and manufacturing green development.关键词
企业数字化转型/制造业绿色发展/非线性影响机制/环境信息披露/内部控制Key words
corporate digital transformation/manufacturing green development/nonlinear impact mechanism/environmental information disclosure/internal control分类
管理科学引用本文复制引用
石道元,黄元艺,蒋水全..数字化转型对制造业绿色发展的非线性影响机制[J].重庆理工大学学报,2026,40(4):29-44,16.基金项目
国家社会科学基金项目"'双碳'目标情境下我国碳审计协同机制研究"(22BJY033) （22BJY033）
重庆市会计研究生联合培养基地项目(yjd233005) （yjd233005）
