| 数字化转型、吸收能力与制造企业双重绩效——地区数字化水平的调节作用 |
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| 引用本文： | 肖静,曾萍,任鸽.数字化转型、吸收能力与制造企业双重绩效——地区数字化水平的调节作用[J].研究与发展管理,2023,35(2):129-143. |
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| 作者姓名： | 肖静 曾萍 任鸽 |
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| 作者单位： | 华南理工大学,华南理工大学,华南理工大学 |
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| 基金项目： | 国家社科基金一般项目“营商环境影响领先民营制造企业高质量发展的机制与路径研究”（22BGL099） |
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| 摘 要： | 在数字化转型浪潮下，制造企业能否以及如何提升双重绩效对构建持续竞争优势至关重要。研究使用140家制造企业2015—2020年的相关数据，基于资源和能力视角，重点考察了数字化转型对企业财务绩效和环境绩效的差异性影响，并进一步检验了吸收能力的中介作用和地区数字化水平的调节作用。研究发现：（1）数字化转型对企业财务绩效和环境绩效均有显著正向影响，对环境绩效的正向影响更强；（2）吸收能力仅在数字化转型与企业财务绩效间发挥中介作用，未能中介数字化转型与企业环境绩效的影响；（3）地区数字化水平同时正向调节数字化转型对吸收能力和企业双重绩效的促进作用。异质性检验发现，数字化转型对企业双重绩效的影响在企业产权性质、企业成长性等方面存在明显的差异化特征。研究深化了数字化转型与企业双重绩效之间关系的认识，对于引导制造企业积极开展数字化转型提供了理论指导。
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| 关 键 词： | 数字化转型 吸收能力 财务绩效 环境绩效 地区数字化水平 |
| 收稿时间： | 2022/1/19 0:00:00 |
| 修稿时间： | 2022/11/3 0:00:00 |
Digital Transformation, Absorptive Capacity and Dual Performance of Manufacturing EnterprisesModerating Effect of Regional Digital Level |
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| XIAO Jing,ZENG Ping,REN Ge.Digital Transformation, Absorptive Capacity and Dual Performance of Manufacturing EnterprisesModerating Effect of Regional Digital Level[J].R&d Management,2023,35(2):129-143. |
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| Authors: | XIAO Jing ZENG Ping REN Ge |
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| Abstract: | Under the wave of digital transformation, whether and how manufacturing firms can improve financial performance and environmental performance are critical to building sustainable competitive advantages. Using the relevant data of 140 manufacturing firms from 2015 to 2020, based on the perspective of resources and capabilities, this study focuses on the differential impact of digital transformation on firm financial performance and environmental performance, and further tests the mediating role of absorptive capacity and the moderating role of regional digital level. It is found that: (1) Digital transformation has a significant positive impact on firm financial performance and environmental performance, and has a stronger positive impact on environmental performance. (2) Absorptive capacity only plays a partial mediating role between digital transformation and firm financial performance, but fails to mediate the impact of digital transformation and firm environmental performance. (3) Regional digital level will also positively moderate the promotion of digital transformation on firm dual performance and absorptive capacity. In addition, further test found that the impact of digital transformation on firm dual performance has obvious heterogeneous characteristics in terms of the nature of corporate ownership and corporate growth. The research deepened the understanding of the relationship between digital transformation and dual performance of enterprises, and provided theoretical guidance for guiding manufacturing enterprises to actively carry out digital transformation. |
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| Keywords: | digital transformation absorptive capacity financial performance environmental performance regional digital level |
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