创业导向与企业高质量发展——数字化转型和内部控制有效性的调节作用

Entrepreneurial Orientation and High-Quality Development of Enterprises-The Moderating Role of Digital Transformation and Internal Control Effectiveness

创业导向对企业在数字经济环境中谋求高质量发展具有深远意义。基于战略选择理论和动态能力理论,以2013—2021年中国主板上市公司为样本,实证讨论了创业导向对企业高质量发展的影响。研究发现,创业导向与企业高质量发展间具有倒U形关系。通过数字化转型和内部控制有效性表现出的动态能力正向调节创业导向与企业高质量发展间的非线性关系,即随着数字化转型程度的加深及内部控制有效性的提升,创业导向对企业高质量发展的促进作用区间得以扩大,企业能够达到更高层次的高质量发展水平,且因过度发挥创业导向的作用而对企业高质量发展产生的消极影响也会得到缓解。研究结论为企业通过激发内在活力促进高质量发展提供了理论支持和实践启示。

Entrepreneurial orientation is of far-reaching significance for enterprises to seek high-quality development in the digital economy environment.Based on strategic choice theory and dynamic capability theory,it discussed the relationship between entrepreneurial orientation and high-quality development of enterprises from 2013 to 2021.It finds that entrepreneurial orientation has an inverted U-shaped influence on the high-quality development of enterprises.Through the digital transformation and internal control effectiveness reflects the dynamic capabilities level positively moderate the inverted U-shaped relationship between entrepreneurial orientation and high-quality development of enterprises.With the deepening of the degree of digital transformation or the improvement of internal control effectiveness,the role range of entrepreneurial orientation in promoting the high-quality development of enterprises can be expanded,and enterprises can achieve a higher level of high-quality development,and the negative impact on the high-quality development of enterprises will also be alleviated.The conclusion provides theoretical support and practical enlightenment for enterprises to achieve high-quality development by stimulating internal vitality.