| 数字化转型赋能企业实业投资的机制研究 |
| Research on the Mechanism of Enabling Enterprises’ Industrial Investment through Digital Transformation |
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| 中文关键词:企业数字化转型 固定资产投资 内部控制质量 脱虚向实 |
| 英文关键词:digital transformation fixed asset investment internal control quality transition from virtual to tangible |
| 基金项目:国家自然科学基金（12271002）；安徽省高校优秀青年人才支持计划项目（gxyg2021289）；安徽省高校自然科学研究重点项目（2022AH053040）。 |
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| 中文摘要: |
| 数字化转型是提升企业固定资产投资的重要途径，成为影响企业转型升级乃至高质量发展的关键因素。本研究基于2000-2022 年中国A 股上市公司数据，运用面板数据模型深入分析了企业数字化转型对固定资产投资的影响效应及内在机制。结果表明，企业数字化转型对固定资产投资产生显著的促进作用。进一步研究发现，强化管理效率与运营效率、优化内部控制质量进而降低整体经营风险是企业数字化转型释放促增效应的重要渠道。本文研究结论有助于深化对企业数字转型与投资行为内在逻辑关系的理解，为推动数字经济与实体经济的深度融合，以及利用数字技术促进实体经济发展提供了重要政策参考。 |
| 英文摘要: |
| Digital transformation is an important means to enhance firms’ fixed asset investment and has become a key factor influencing enterprise upgrading and high-quality development. Based on data from China’s A-share listed companies from 2000 to 2022, this study employs a panel data model to examine in depth the impact and underlying mechanisms of digital transformation on fixed asset investment. The results show that digital transformation has a significant positive effect on fixed asset investment. Further analysis reveals that improvements in management efficiency and operational effectiveness, as well as the optimization of internal control quality—thereby reducing overall operational risk—are important channels through which digital transformation exerts its promoting effect. This paper deepens the theoretical understanding of the inherent logic relationship between digital technology and enterprise investment behavior, and provides important policy references for effectively promoting the deep integration of the digital economy and the real economy, as well as utilizing digital technology to propel the real economy towards tangible assets. |
| 高继文,钱澄.数字化转型赋能企业实业投资的机制研究[J].科学决策,2025,(05):87~100 |
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