摘要
在中国式现代化新征程中,科技领域实现自立自强已成为驱动高质量发展进程的核心战略依托。对企业来说,打破“卡脖子”的技术瓶颈正是其在全球科技竞争格局中掌握发展主动权的关键途径。基于此,本文以2009—2019年我国A股上市公司为样本,实证检验企业数字化转型对突破性创新的影响效应及内在机制。研究发现,企业数字化转型能显著促进突破性创新的实现,具体通过提高政府补助获取、促进创新效率提升、强化创新溢出效应三条路径发挥作用,且这一促进作用在国有企业、高科技企业和知识产权保护程度高的企业中更为显著。本文研究结论拓宽了企业突破性创新动因的研究视野,为国家及企业推进创新发展提供经验借鉴。
In the new journey of Chinese-style modernization,technological self-reliance and self-strengthening have become the core strategic support for promoting high-quality development.And breaking through"chokepoint"technology bottlenecks is the key path for enterprises to grasp the initiative in global technological competition.Based on this,this paper takes A-share listed companies in China from 2009 to 2019 as samples to empirically examine the impact effect and internal mechanism of corporate digital transformation on their radical innovation.The research findings show that corporate digital transformation can significantly promote the realization of radical innovation,specifically through three paths:enhancing their acquisition on government subsidies,enhancing innovation efficiency,and strengthening innovation spillover effects.Moreover,this promoting effect is more pronounced in state-owned enterprises,high-tech enterprises,and those oper ating in r egions with a high de gree of int ellectual property protection.The research conclusions broaden the research perspective on the driving forces of corporate radical innovation and provide empirical support for the country and enterprises to promote innovative de velopment.
作者
许晨曦
陈玉婷
杨子燕
Xu Chenxi;Chen Yuting;Yang Ziyan
出处
《管理会计研究》
2025年第6期6-19,共14页
MANAGEMENT ACCOUNTING STUDIES
基金
国家社科基金青年项目“数智化赋能国有企业突破性创新的机制、路径与对策研究”(24CJL048)。
关键词
数字化转型
企业突破性创新
国有企业
Digital Transformation
Corporate Radical Innovation
State-owned Enterprises
