摘要
文章以2010—2022年中国A股制造业上市公司为样本,以“供应链创新与应用”试点政策为准自然实验,考察供应链数字化对企业绿色转型的作用及其内在机制。研究发现,供应链数字化对企业绿色转型具有促进作用。机制检验表明,供应链数字化能够通过加快供应链整合促进企业绿色转型,具体表现为:提升存货周转率和信息透明度、降低销售费用率和需求不确定性程度。异质性分析表明,在研发投入低、市场地位高、相对议价能力高以及供应链关系依赖程度低的企业中,供应链数字化对企业绿色转型的促进作用更为明显。文章不仅在理论上为探索企业绿色转型提供了新的视角,还在实践中为构建和优化绿色发展体系提供了经验证据。
This essay examines the impact of supply chain digitalization on corporate green transformation,utilizing a sample of manufacturing enterprises listed on China's A-shares from 2010 to 2022,and employs the"Supply Chain Innovation and Application"pilot policy as a quasi-natural experiment to elucidate the underlying mechanisms.Research has demonstrated that supply chain digitalization significantly facilitates corporate green transformation.Mechanism testing indicates that supply chain digitalization can facilitate corporate green transformation by expediting the supply chain integration,as evidenced by enhanced inventory turnover,increased information transparency,and the reduction of sales expenses and demand uncertainty.Heterogeneity analysis reveals that supply chain digitalization exerts a more pronounced influence on facilitating corporate green transformation in enterprises characterized by low R&D investment,robust market positions,relatively strong bargaining power,and minimal dependency on supply chain relationships.The essay not only offers a new theoretical perspective for exploring corporate green transformation but also furnishes empirical evidence essential for the construction and optimization of a practical green development system.
作者
张济平
李增福
ZHANG Jiping;LI Zengfu(School of Economics&Management,South China Normal University,Guangzhou 510006,China;School of Economics and Management,Guangzhou Institute of Science and Technology,Guangzhou 510540,China)
出处
《华东经济管理》
CSSCI
北大核心
2024年第11期84-95,共12页
East China Economic Management
基金
国家社会科学基金一般项目“混合所有制企业中非控股股东利益侵占行为研究”(19BGL057)。
关键词
数字化
供应链整合
绿色转型
双重差分
高质量发展
digitalization
supply chain integration
green transformation
difference-in-differences
high-quality development
