【摘要】 在低碳减排要求与数字经济发展趋势下，以2007—2020年沪深A股工业上市公司为研究样本，实证考察碳交易试点政策对企业数字化转型的影响。研究发现：碳交易试点政策的实施显著促进了企业数字化转型水平；在此过程中，碳交易试点政策引致的技术创新水平提升和缓解融资约束是驱动企业数字化转型的重要渠道，媒体关注度和分析师关注度起到正向调节作用；碳交易试点政策的促进作用在对非国有企业、弱管理者短视企业更为显著，在环境执法力度高的地区影响更大。进一步研究发现，碳交易试点政策促进企业数字化转型会带来企业价值提升和碳排放降低的经济和环境效应。更多还原

【Abstract】 Under the requirements of low-carbon emission reduction and the trend of digital economy development, this article takes A-share industrial listed companies from 2007 to 2020 as research samples to empirically examine the impact of carbon trading pilot policies on the digital transformation of enterprises.Research has found that the implementation of carbon trading pilot policies has significantly promoted the level of digital transformation of enterprises; In this process, the improvement of technological innovation level and the alleviation of financing constraints caused by carbon trading pilot policies are important channels to drive the digital transformation of enterprises, and media attention and analyst attention play a positive regulatory role; The promotion effect of carbon trading pilot policies is more significant for non-state-owned enterprises, weak managers, and short-sighted enterprises, and has a greater impact in areas with high environmental law enforcement efforts.Further research has found that carbon trading pilot policies promoting digital transformation of enterprises will bring economic and environmental effects such as increased enterprise value and reduced carbon emissions.更多还原