【摘要】 在科技创新浪潮持续推进和全球经济数字化转型加速的时代背景下，科技金融作为新兴的重要驱动力量，对企业风险承担水平产生着关键影响。现以2010—2022年全国A股市场中小板上市公司为样本进行实证分析，得出以下结论：科技金融显著提升了企业风险承担水平，且这一促进作用在高科技企业、民营企业及所处地区市场化水平较低的企业中表现更为突出。进一步的机制检验表明，科技金融通过推动企业数字化转型有效增强了企业的风险承担水平。更多还原

【Abstract】 Against the backdrop of the continuous advancement of the wave of scientific and technological innovation and the accelerated digital transformation of the global economy, technology finance, as an emerging and important driving force, exerts a crucial influence on the level of corporate risk-taking. An empirical analysis was conducted by taking the listed companies on the small and medium-sized board of the national A-share market from 2010 to 2022 as samples. The conclusions are as follows. Technology finance significantly improves the level of corporate risk-taking, and this promoting effect is more prominent in high-tech enterprises, private enterprises, and enterprises located in regions with a low level of marketization. Further mechanism tests show that technology finance effectively enhances the level of corporate risk-taking by promoting the digital transformation of enterprises.更多还原