摘要
新质生产力已成为当前经济转型与高质量发展的核心驱动力,企业须借此提升财务绩效。基于2012-2022年中国A股国有上市公司数据,实证检验企业新质生产力对国有企业财务绩效的影响效果与作用机制。结果表明,企业新质生产力对提升国有企业财务绩效有显著促进作用,且这一结论具备稳健性。机制分析表明,企业新质生产力通过加强内部控制和降低运营成本提升国有企业财务绩效,行业竞争程度能够强化企业新质生产力对国有企业财务绩效的影响效应。异质性分析表明,企业新质生产力对提升东部地区、主板上市、信息透明度低的国有企业财务绩效作用更显著。据此,国有企业应当加快多元创新和转型升级,建立高效的会计和管理信息系统,构建全链路成本管理闭环;政府部门应当激发国有企业创新活力,鼓励资本流入新质生产力领域,健全公平竞争法律制度。研究结论为国有企业将新质生产力转化为实际财务效益提供了重要理论依据。
New quality productive forces has become the core driving force for current economic transformation and high-quality development,and enterprises must take this opportunity to enhance their financial performance.Based on the data of China's A-share state-owned listed companies from 2012 to 2022,this paper empirically analyzes the impact effect and mechanism of the new quality productivity of enterprises on the financial performance of state-owned enterprises.The regression results show that the new quality productivity of enterprises has a significant promoting effect on improving the financial performance of state-owned enterprises,and this conclusion is robust.Mechanism analysis indicates that the new quality productivity of enterprises can enhance internal control and reduce operating costs to improve the financial performance of state-owned enterprises,and the degree of industry competition can strengthen the impact effect of the new quality productivity of enterprises on the financial performance of state-owned enterprises.Heterogeneity analysis indicates that the new quality productivity of enterprises has a more significant effect on improving the financial performance of state-owned enterprises in the eastern region,listed on the main board,and with low information transparency.Therefore,state-owned enterprises should accelerate diversified innovation and transformation and upgrading,establish efficient accounting and management information systems,and build a closed loop of full-chain cost management.Government departments should stimulate the innovation vitality of state-owned enterprises,encourage capital to flow into new quality productivity fields,and improve the legal system for fair competition.The research conclusion provides an important theoretical basis for state-owned enterprises to transform new productive forces into actual financial benefits.
作者
蒋诚龙
罗华伟
Jiang Chenglong;Luo Huawei(School of Management,Sichuan Agricultural University,Chengdu 611130,China)
出处
《科技创业月刊》
2026年第2期73-83,共11页
Journal of Entrepreneurship in Science & Technology
基金
四川省社会科学基金项目“数字技术赋能生猪养殖业高质量发展的机理与路径研究”(SCJJ25ND185)。
关键词
企业新质生产力
财务绩效
国有企业
new quality productive forces of enterprises
financial performance
state-owned enterprises
