六盘水师范学院学报2026，Vol.38Issue(3)：47-64,18.DOI:10.16595/j.1671-055X.2026.03.005
煤炭企业新质生产力发展:数字化转型与内部控制的双重驱动
Development of New Quality Productivity in Coal Enterprises:Dual Drive of Digital Transformation and Internal Control
摘要
Abstract
With the rapid development of the global economy and the continuous progress of digital tech-nology,digital transformation has become a key way for coal enterprises to improve new quality productivity.Based on the data of China's A-share listed coal enterprises from 2009 to 2022,this study empirically exam-ines the relationships among digital transformation,internal control,and new quality productivity in coal enter-prises.The findings reveal a U-shaped relationship between digital transformation and new quality productivi-ty,which first decreases and then increases,with a threshold of 0.901;there is an inverted U-shaped relation-ship,first increasing and then decreasing,between internal control and new quality productivity of coal enter-prises,with a threshold of 3.418;digital transformation is more pronounced than the role of internal control on the new quality productivity of coal companies.Further analysis shows that the effect of digital transformation on the new quality productivity of coal enterprises varies depending on enterprise size and exhibits a threshold effect.These results provide valuable suggestions for coal enterprises on how to implement digital transforma-tion and optimize internal control to promote the development of new quality productivity.关键词
数字化转型/新质生产力/内部控制/煤炭企业Key words
Digital transformation/New quality productivity/Internal control/Coal enterprise分类
管理科学引用本文复制引用
王向前,王明亮,郭玉..煤炭企业新质生产力发展:数字化转型与内部控制的双重驱动[J].六盘水师范学院学报,2026,38(3):47-64,18.基金项目
安徽省高校优秀科研创新团队项目"安徽省大气污染治理与经济转型发展"(2023AH010026). （2023AH010026）
