【摘要】 如何有效推动企业数字化转型是当前理论界和实务界关注的重点话题，基于企业所处外部制度环境视角，使用2007—2021年沪深A股上市企业的相关数据，实证考察了新型政商关系对企业数字化转型的影响。研究发现：新型政商关系有助于推动企业数字化转型，该结论在采用若干内生性处理及稳健性检验后仍然保持不变；作用机制检验发现，新型政商关系推动企业数字化转型的主要路径在于缓解融资约束和提升创新水平；异质性检验发现，新型政商关系推动企业数字化转型在管理者短视程度较低的企业、非国有企业以及高科技企业中更显著。因此，政府相关部门要进一步推进新型政商关系的构建实践工作，以更好地发挥其财务保障及创新动能效应，进而促进企业数字化转型，赋能数字经济高质量发展。更多还原

【Abstract】 How to effectively promote enterprises digital transformation is a key topic of concern in both theoretical and practical circles. Based on the perspective of the external institutional environment in which enterprises operate, this study empirically examines the impact of new government-business relationships on enterprises digital transformation using relevant data from A-share listed companies in Shanghai and Shenzhen during 2007 to 2021. It is found that the new government-business relationship can significantly promote enterprises digital transformation, and this conclusion still holds after several endogeneity treatments and robustness tests. The mechanism test found that the main path for the new government-business relationships promoting enterprises digital transformation lies in alleviating financing constraints and improving innovation levels; Heterogeneity testing found that the promotion of digital transformation by new government-business relationships is more significant in enterprises with lower levels of managerial myopia, non-state-owned enterprises, and high-tech enterprises. Therefore, relevant government departments should further promote the practical work of building the new government-business relationship, in order to better leverage its financial security and innovation momentum effects, promote the digital transformation of enterprises, and empower the high-quality development of the digital economy.更多还原