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数字化转型如何推动企业可持续发展——基于企业核心竞争力塑造的视角 被引量:20

How Does Digital Transformation Promote Sustainable Development of Enterprises:From the Perspective of Shaping the Core Competitiveness of Enterprises
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摘要 数字化潮流促进了企业变革,有助于培育企业自身的竞争优势,推动企业可持续发展。文章从经济、社会、环境三个维度出发对企业可持续发展能力进行综合测度,并基于核心竞争力塑造的视角从创新、资源、文化、管理四个层面考察数字化转型对企业可持续发展的作用方向与影响机制。研究发现:数字化转型对企业可持续发展能力有显著正向影响,能够通过创新驱动、资源支持、文化塑造、内部治理四条路径培育企业的多维核心竞争力,有效提升企业可持续发展能力。异质性分析表明,从企业资源禀赋来看,对于国有、规模较大的企业,数字化转型对企业可持续发展能力的提升作用更为明显;就管理层动机而言,当管理层持股比例较高、管理层薪酬规模较低时,数字化转型能够更为有效地提升企业可持续发展能力;基于外部环境特征来看,当行业竞争更激烈、市场化程度较高、经济处于上行期时,数字化转型能够更为有效地提升企业可持续发展能力。经济后果检验显示,数字化转型的开展与企业可持续发展能力的提升有助于优化企业的未来绩效。 The trend of digitalization promotes enterprise transformation,helps to cultivate enterprises’own competitive advantages,and promotes enterprises’sustainable development.This paper comprehensively measures the sustainable development ability of enterprises from the three dimensions of economy,society and environment,and explores the direction and influence mechanism of digital transformation on the sustainable development of enterprises from the four aspects of innovation,resources,culture and management based on the perspective of shaping core competitiveness.It is found that digital transformation has a significant positive impact on the sustainable development ability of enterprises.It can cultivate the multi-dimensional core competitiveness of enterprises and effectively improve the sustainable development ability of enterprises through four paths:innovation-driven,resource support,cultural shaping and internal governance.Heterogeneity analyses show that from the perspective of enterprise resource endowment,for state-owned enterprises or enterprises with large size,digital transformation plays a more obvious role in improving the sustainable development a bility of enterprises.As far as management motivation is concerned,digital transformation can more effectively improve the sustainable development capability of enterprises when the management has a high shareholding ratio or a low salary scale.Based on the characteristics of the external environment,when the industry competition is more intense,the degree of marketization is higher,or the economy is in the uptrend phase,digital transformation can more effectively improve the sustainable development ability of enterprises.The economic consequence test shows that the development of digital transformation and the improvement of enterprises’sustainable development ability can help optimize the future performance of enterprises.
作者 徐怀宁 董必荣 Xu Huaining;Dong Birong(School of Management,Jinan University,Guangzhou 510632,China;School of Accounting,Nanjing Audit University,Nanjing 211815,China)
出处 《当代经济管理》 CSSCI 北大核心 2023年第7期44-53,共10页 Contemporary Economic Management
基金 国家社会科学基金重点项目《经济高质量发展情境下区域知识资本效能测度及优化路径研究》(19AGL033)。
关键词 数字化转型 可持续发展 核心竞争力 创新驱动 digital transformation sustainable development core competitiveness innovation driven
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