摘要
作为工业智能化的核心体现,工业机器人为企业促进技术进步、培育新质生产力提供了重要契机。基于2007—2022年中国A股制造业上市公司数据,实证检验了工业机器人应用对企业技术追赶的影响及作用机制。研究发现,工业机器人应用推动了制造企业的技术追赶,且通过降低企业权益资本成本推动了技术追赶;科技金融政策与企业内部控制质量在工业机器人应用推动企业技术追赶中发挥了正向调节作用。异质性分析结果表明,上述推动作用仅在中高技术制造业企业中显著存在。进一步分析发现,工业机器人应用促进企业技术进步的行为特征源于企业的主动追赶,而非被动应对。因此,企业应强化智能化设备投入、优化融资结构,并结合政策红利与内部管理优化,促进技术追赶;政府则需优先在中高技术领域构建示范效应,并强化低端产业基础能力建设,助力企业实现技术追赶。
As the core carrier of industrial intelligence,industrial robots present significant opportunities for advancing enterprises'technological progress and fostering new quality productive forces.Using data from China's A-share listed manufacturing companies from 2007 to 2022,this study empirically examines the impact of industrial robots applications on enterprises'technological catch-up and the underlying mechanism.The findings reveal that industrial robots applications significantly drive technological catch-up among manufacturing companies,primarily by reducing the cost of equity capital.Moreover,science and technology finance policies and corporate internal control positively moderate the relationship between industrial robots applications and technological catch-up.Heterogeneity analysis shows that the driving effect of industrial robots applications is particularly pronounced in medium-and high-tech manufacturing companies.Further analysis confirms that the technological advancement driven by industrial robots applications stems from enterprises'proactive catch-up strategies rather than passive responses.These results suggest that enterprises should increase investment in intelligent equipment,optimize financing structures,and leverage policy incentives in tandem with internal governance improvements to facilitate technological catch-up.Meanwhile,the government should prioritize demonstration projects in medium-and high-tech industries and enhance foundational capabilities in lowend industries to support enterprises'technological catch-up.
作者
王莹
汪皓宇
WANG Ying;WANG Haoyu(School of Marxism,Hohai University,Nanjing,Jiangsu 211100,China;School of Accounting,Nanjing Audit University,Nanjing,Jiangsu 211815,China)
出处
《北京工商大学学报(社会科学版)》
北大核心
2025年第5期101-114,共14页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
江苏省研究生科研与实践创新计划项目“董事会非正式层级对企业经营风险影响机制研究”(KYCX24_2355)。
关键词
工业机器人
技术追赶
权益资本成本
科技金融
内部控制
industrial robots
technological catch-up
cost of equity capital
science and technology finance
internal control
