【摘要】 本文基于中国A股上市工业企业2007—2020年的数据，运用面板数据模型和中介效应模型检验了工业企业数字化转型的碳减排效应。研究结果表明：工业企业数字化转型显著降低了其碳排放强度，进一步地，将数字化转型的维度细分为数字技术应用和数字技术研发，发现前者的碳减排效应要明显强于后者。机制分析表明：数字化转型通过缓解工业企业融资约束，增强了数字化转型的可持续性，显著降低了其碳排放强度。异质性检验显示：工业企业数字化转型的碳减排效应在资本密集度高、杠杆率高、国有性质的工业企业及东部、中部、东北地区表现得更加明显。因此，政府应加大数字化转型扶持政策，加强绿色金融政策实施力度，加大绿色低碳技术研发，完善创新激励政策，助力工业企业实现绿色低碳发展。更多还原

【Abstract】 This paper examines the carbon emission reduction effect of digital transformation of industrial enterprises based on the data of Chinese A-share listed industrial enterprises from 2007 to 2020 using panel data model and intermediary effect model. The results show that the digital transformation of industrial enterprises significantly reduces their carbon emission intensity. Further, by subdividing the dimensions of digital transformation into digital technology application and digital technology R&D, it is found that the carbon emission reduction effect of the former is significantly stronger than that of the latter. The mechanism analysis shows that digital transformation enhances the sustainability of digital transformation and significantly reduces the carbon emission intensity of industrial enterprises by alleviating their financing constraints. The heterogeneity test shows that the carbon emission reduction effect of digital transformation of industrial enterprises is more obvious in industrial enterprises with high capital intensity, high leverage, state-owned property rights and in the eastern, central and northeastern regions. Therefore, the government should increase digital transformation support policies, strengthen the implementation of green financial policies, increase green and low-carbon technology research and development, and improve innovation incentive policies to help industrial enterprises achieve green and low-carbon development.更多还原