数字化转型对煤炭企业高质量发展的影响研究

Research on the Impact of Digital Transformation on the High-Quality Development of Coal Enterprises

数字化转型为我国经济发展注入了新活力,并成为企业高质量发展的重要驱动力。以2008—2021年我国煤炭业A股上市公司的数据作为研究样本,探究数字化转型对煤炭企业高质量发展的影响,并进一步研究企业创新能力和内部控制质量的中介作用。研究表明,数字化转型能够显著促进企业的高质量发展,创新能力和内部控制质量在数字化转型与企业高质量发展之间发挥中介作用。政府要大力推进数字化转型,企业也要加大数字化建设的投入,以实现企业高质量发展。

Digital transformation has injected new vigour into our economic development,and becomes a significant driving force for the high-quality development of enterprises.Based on the data of A-share listed companies in China's coal industry from 2008 to 2021,this paper explores the impact of digital transformation on the high-quality development of coal industry enterprises,and further studies the mediating role of enterprise innovation ability and internal control quality.The results of the study show that digital transformation can dramatically promote high-quality development of enterprises,and innovation ability and internal control quality play a mediating effect between digital transformation and high-quality development of enterprises.The government should vigorously promote digital transformation,and enterprises should also increase their investment in digital to achieve high-quality development of enterprises.