西安石油大学学报（社会科学版）2026，Vol.35Issue(3)：31-40,10.
新质生产力驱动企业价值提升的机理研究
Research on the Mechanism of How New Quality Productivity Drives the Enhancement of Enterprise Value
摘要
Abstract
Based on the sample of A-share listed companies from 2015 to 2024,through theoretical analy-sis and empirical research,this paper explored the mechanism of new quality productivity driving enterprise value improvement by using two-way fixed effect model,and introduced absorptive capacity and internal control quality as intermediary variables.The results show that the improvement process of new quality productivity to enterprise value has the gradual characteristics of continuous accumulation and steady enhancement,and exerts a mediating and transmission effect by strengthening the absorption capacity and internal control quality of the enterprises.Heterogeneity analysis reveals that the new quality productivity plays a more significant role in non-state-owned,large-scale and high-tech enterprises.Finally,it was proposed that enterprises should incorporate digitalization,intelligence and data governance into their internal control systems to enhance their absorption capacity and internal control quality.The government should guide enterprises to increase knowledge acquisi-tion,technology introduction and innovation investment through policies such as innovation subsidies.关键词
新质生产力/企业价值/吸收能力/内部控制质量Key words
new quality productivity/firm value/absorptive capacity/internal control quality分类
管理科学引用本文复制引用
王赵亮,赵媛媛,宋艳爽..新质生产力驱动企业价值提升的机理研究[J].西安石油大学学报（社会科学版）,2026,35(3):31-40,10.基金项目
黑龙江省哲学社会科学研究规划项目"碳信息披露质量刺激黑龙江省能源产业高质量发展的机理与路径研究"(24GLB015) （24GLB015）
大庆市哲学社会科学规划研究项目"低空经济背景下大庆市高质量发展路径研究"DSGB2025107). （）
