摘要
我国经济发展态势已由高速度发展向高质量发展转变,而提高全要素生产率是实现经济高质量发展的关键。作为经济运行微观主体的企业,提升其全要素生产率也成为实现经济高质量发展的必然要求。文章以2012—2022年A股上市公司为样本,针对数字化转型与全要素生产率间的关联及ESG表现在其中发挥的效应展开分析。结果表明,数字化转型显著提升了全要素生产率,ESG表现在其中发挥了中介效应,环境和社会维度所发挥的中介效应尤为显著。进一步研究发现,对国有企业和西部、中部以及东北的企业来说,数字化转型对全要素生产率的提升效果更为明显。基于此,文章指出:企业需将实施数字化转型成为创新推动力,国有企业应成为领跑者,西部、中部以及东北地区的企业也应后来者居上;监管方需出台鼓励政策和评价方法,促进企业的数字化转型和ESG表现优化;以投资者为代表的利益相关各方需为推进企业数字化转型做出努力,共同推动企业及整体经济的高质量发展。
China’s economic development has shifted from high-speed growth to high-quality development,and improving total factor productivity is the key to achieving high-quality economic development.As the micro-entities of economic operation,enterprises need to enhance their total factor productivity,which is an inevitable requirement for high-quality economic development.This paper takes A-share listed companies from 2012 to 2022 as samples to analyze the relationship between digital transformation and total factor productivity and the effect of ESG performance in this relationship.The results show that digital transformation significantly improves total factor productivity,and ESG performance plays a mediating role,especially in the environmental and social dimensions.Further research finds that for state-owned enterprises and enterprises in the western,central,and northeastern regions,the effect of digital transformation on improving total factor productivity is more obvious.Based on this,the paper points out that enterprises should take digital transformation as an innovation driving force,with state-owned enterprises leading the way,and enterprises in the western,central,and northeastern regions catching up.Regulatory authorities should introduce incentive policies and evaluation methods to promote enterprises’digital transformation and optimize their ESG performance.Stakeholders,represented by investors,should make efforts to promote enterprises’digital transformation to jointly drive the high-quality development of enterprises and the overall economy.
作者
张鲜华
王斌
ZHANG Xianhua;WANG Bin(School of Accounting,Lanzhou University of Finance and Economics,Gansu 730101,Lanzhou,China)
出处
《重庆工商大学学报(社会科学版)》
2025年第4期79-92,共14页
Journal of Chongqing Technology and Business University:Social Science Edition
基金
国家社会科学基金项目(20BGL130)“企业参与乡村振兴的行动逻辑及调适策略研究:基于企业社会责任视角”。
关键词
数字化转型
ESG表现
全要素生产率
高质量发展
digital transformation
ESG performance
total factor productivity
high-quality development
