数字化转型对旅游企业高质量发展的影响机制研究——智力资本的中介效应

Impact Mechanism of Digital Transformation on the High-Quality Development of Tourism Enterprises-The Mediating Effect of Intellectual Capital Intermediary

新经济时代,数字化转型已经成为旅游企业高质量发展的必经之路。明晰数字化转型对旅游企业高质量发展的影响机制,是指导旅游企业数字化转型实践以及促进其高质量发展的重要理论依据。采用2013—2020年沪深A股旅游上市公司的面板数据,基于智力资本的中介效应探讨了数字化转型对旅游企业高质量发展的影响机制。研究发现:数字化转型能够显著促进旅游企业高质量发展;智力资本下的创新资本、人力资本、结构资本以及关系资本在数字化转型对旅游企业高质量发展的影响中均具有中介效应;数字化转型对旅游企业高质量发展因所属行业、所有制性质产生异质性影响,其中数字化转型对综合类旅游企业和非国有旅游企业高质量发展的影响更为明显。研究结论从微观层面阐明了数字化转型与旅游企业高质量发展之间的理论关系,明晰了智力资本的中介效应,为旅游企业数字化转型促进高质量发展提供理论参考与经验启示。

In the new era of the economy,the digital transformation has become a necessary path for high-quality development of tourism enterprises.Clarifying the impact mechanism of digital transformation on the high-quality development of tourism enterprises is an important theoretical basis for guiding the digital transformation practice of tourism enterprises and promoting high-quality development.Based on the panel data of A-share listed tourism companies in Shanghai and Shenzhen from 2013 to 2020,it explored the impact mechanism of digital transformation on the high-quality development of tourism enterprises based on the mediating effect of intellectual capital.The results show that:digital transformation can significantly promote the high-quality development of tourism enterprises;innovative capital,human capital,structural capital,and relational capital under intellectual capital all have a mediating effect between digital transformation and the high-quality development of tourism enterprises.The impact of digital transformation on the high-quality development of tourism enterprises is heterogeneous due to the differences in industries and ownership,its impact of digital transformation on the high-quality development of comprehensive tourism enterprises and non-state-owned tourism enterprises is more obvious.The conclusion clarifies the internal logical relationship between digital transformation and the high-quality development of tourism enterprises from the micro level,emphasizes the mediating effect of intellectual capital,and provides a theoretical reference and experience enlightenment for the digital transformation of tourism enterprises to promote their high-quality development.