【摘要】 随着全球经济快速发展和数字科技的不断进步，数字化转型已成为煤炭企业提升新质生产力的关键途径。基于2009—2022年中国A股煤炭上市企业数据，对数字化转型、内部控制与煤炭企业新质生产力之间的关系进行实证检验。研究发现：数字化转型与煤炭企业新质生产力之间存在先减后增的正U型关系，阈值为0.901；内部控制与煤炭企业新质生产力之间存在先增后减的倒U型关系，阈值为3.418；数字化转型较内部控制对煤炭企业新质生产力作用更加明显。进一步分析发现，数字化转型对煤炭企业新质生产力的影响效果因企业规模而异，且存在门槛效应。研究结果为煤炭企业实施数字化转型与优化内部控制来促进新质生产力发展提供了有益的建议。更多还原

【Abstract】 With the rapid development of the global economy and the continuous progress of digital technology, digital transformation has become a key way for coal enterprises to improve new quality productivity.Based on the data of China’s A-share listed coal enterprises from 2009 to 2022, this study empirically examines the relationships among digital transformation, internal control, and new quality productivity in coal enterprises. The findings reveal a U-shaped relationship between digital transformation and new quality productivity, which first decreases and then increases, with a threshold of 0.901; there is an inverted U-shaped relationship, first increasing and then decreasing, between internal control and new quality productivity of coal enterprises, with a threshold of 3.418; digital transformation is more pronounced than the role of internal control on the new quality productivity of coal companies. Further analysis shows that the effect of digital transformation on the new quality productivity of coal enterprises varies depending on enterprise size and exhibits a threshold effect. These results provide valuable suggestions for coal enterprises on how to implement digital transformation and optimize internal control to promote the development of new quality productivity.更多还原