摘要
基于2011—2021年中国上市公司数据,本文研究数字化转型对企业创新质量的影响及其中介效应。研究发现,数字化转型显著促进企业创新质量。内部控制水平是数字化转型促进企业创新质量的中介因素,数字化转型通过提升内部控制水平来提高企业创新质量。异质性检验发现,数字化转型对企业创新质量的作用在技术密集型和有研发背景高管的企业中更明显。
Based on the data of 1isted companies in China from 20ll to 2021,this paper studies the impact of digital transformation on the quality of enterprise innovation and its intermediary effect.The study found that digital transformation significantiy promoted the quality of enterprise innovation.The level of internal control is the intermediary factor for digital transformation to promote the quality of enterprise innovation.Digital transformation improves the quality of enterprise innovation by improving the level of in-ternal control.The heterogeneity test found that the effect of digital transformation on the quality of enterprise innovation is more obvious in technology-intensive enterprises and enterprises with R&D background executives.
作者
唐丹
TANG Dan(Department of Economics and Management,TongJi ZheJiang College,314000,Jiaxing,Zhejiang,China)
出处
《特区经济》
2023年第4期89-92,共4页
Special Zone Economy
基金
浙江省教育厅一般科研项目“空间异质视角下要素集聚、技术创新与产业升级机制研究”(课题编号:Y202147984)。
关键词
数字化转型
内部控制
企业创新质量
Digital Transformation
Internal Control
Enterprise Innovation Quality
