财经理论与实践2026，Vol.47Issue(4)：11-18,8.DOI:10.16339/j.cnki.hdxbcjb.2026.04.002
数字化供应链金融与企业绿色转型
Digital Supply Chain Finance and Corporate Green Transformation
摘要
Abstract
Based on textual data from the annual reports of A-share listed firms,this study constructs a comprehensive index system for corporate green transformation,covering five core dimensions:green design,green procurement,green production,green logistics,and green recy-cling,and examines the impact of firms' participation in digital supply chain finance on green transformation.The results show that firms' access to the Zhongzheng Accounts Receivable Fi-nancing Service Platform and their engagement in digital supply chain finance can promote corpo-rate green transformation.The Zhongzheng Platform promotes corporate green transformation mainly by alleviating firms' external financing constraints,facilitating the research and applica-tion of green technologies,and strengthening environmental standards.The promoting effect is more pronounced for firms located in the central and western regions,in regions with lower levels of marketization,and in areas with higher environmental awareness and stricter environmental regulation.Accordingly,it is important to support the development of digital supply chain fi-nance to improve the efficiency of resource allocation and promote corporate green transformation and sustainable development.关键词
中征应收账款融资服务平台/数字化供应链金融/企业绿色转型/技术创新Key words
Zhongzheng Accounts Receivable Financing Service Platform/digital supply chain finance/corporate green transformation/technological innovation分类
管理科学引用本文复制引用
成程,陈彦名,徐照宜,巩冰..数字化供应链金融与企业绿色转型[J].财经理论与实践,2026,47(4):11-18,8.基金项目
国家社会科学基金后期资助项目(23FJYA002) （23FJYA002）
湖南省自然科学基金项目(2024JJ5100) （2024JJ5100）
湖南省研究生科研创新项目(CX20250693) （CX20250693）
