【作者】 王小娟； 马平；

【机构】 宁夏大学经济管理学院；

【摘要】 本文以2013-2022年沪深A股国有上市公司为研究样本,实证检验国有企业数字化转型对创新投入的影响及其作用机制。研究表明,企业数字化转型显著增加了创新投入,融资约束在企业数字化转型对创新投入的正向影响中起中介作用;内部控制负向调节企业数字化转型通过融资约束对创新投入的正向影响。本文研究丰富了数字化转型经济后果和创新投入影响因素相关研究,为企业推进数字化转型和政府部门政策制定具有重要启示意义。更多还原

【Abstract】 This paper takes state-owned listed companies in Shanghai and Shenzhen A-shares from 2013 to 2022 as the research sample to empirically test the impact of digital transformation of state-owned enterprises on innovation investment and its role mechanism.The study shows that enterprise digital transformation significantly increases innovation input,and financing constraints play a mediating role in the positive impact of enterprise digital transformation on innovation input;internal control negatively moderates the positive impact of enterprise digital transformation on innovation input through financing constraints.This paper enriches the research related to the economic consequences of digital transformation and the influencing factors of innovation investment,and provides important insights for enterprises to promote digital transformation and for government departments to formulate policies.更多还原