【摘要】 自“十四五”规划实施以来，中国生态文明建设迈向了以减少碳排放为重点，同时统筹经济高质量发展与生态环境高水平保护的新阶段。文章基于2008～2016年中国海关数据与全国税收调查数据的匹配数据，探究了出口企业外部需求对其碳排放绩效的影响，并进一步检验了企业数字化的调节效应。结果表明：出口企业外部需求的增加显著改善了企业的碳排放绩效；其中，生产率选择效应和技术学习效应是重要的影响渠道；小规模出口企业、国有出口企业、劳动密集型出口企业、东北和东部地区出口企业外部需求的碳减排效果明显更好。进一步分析发现，企业数字化在外部需求促进企业碳减排的过程中发挥着正向调节作用。研究结论对于数智化时代背景下企业实现绿色可持续发展，推进“双碳”目标的实现具有重要的启示意义。更多还原

【Abstract】 Since the commencement of the " 14th Five-Year Plan" period,China’s ecological civilization construction has entered a new phase that emphasizes carbon reduction,and synergistically promotes high-quality economic development and high-level environmental protection. This study,based on the matched data from China’s customs and national tax revenue from 2008 to 2016,explores the impact of export enterprises’ external demand on their carbon emission performance and further examines the moderating effect of corporate digitalization. The results indicate that an increase in external demand for export enterprises significantly improves their carbon emission performance,a conclusion that remains robust after a series of robustness tests. Mechanism examinations reveal that productivity selection effects and technology learning effects play significant positive roles. Heterogeneity analysis shows that small-scale export enterprises,state-owned export enterprises,labor-intensive export enterprises,and export enterprises in the Northeast and Eastern regions achieve more effective carbon emission reduction effects from external demand. Further analysis finds that digitalization positively moderates the impact of external demand on corporate carbon emission reduction. The research findings offer important insights for enterprises to achieve green and sustainable development in the digital age and to advance the realization of " dual carbon" target.更多还原