%0 Journal Article
%T 企业数字化转型与全要素生产率<br>Digital Transformation of Enterprises and Total Factor Productivity
%A 余梦婷
%A 陶宝山
%J E-Commerce Letters
%P 2599-2607
%@ 2168-5851
%D 2024
%I Hans Publishing
%R 10.12677/ecl.2024.132318
%X 基于2013~2022年沪深Ａ股非金融类企业数据，实证分析企业数字化转型与全要素生产率之间的关系。结果表明，企业数字化转型会提升全要素生产率，该结论通过了内生性和稳健性检验；机制分析表明，企业代理成本、税费成本在数字化转型与全要素生产率间具有部分中介效应；进一步的研究表明，在国有企业、市场势力较弱的样本中数字化转型对全要素生产率的促进效果更加突出。研究揭示了企业数字化转型的赋能作用，为企业数字化发展的战略决策提供了启示。<br />
Based on the data of non-financial enterprises in Shanghai and Shenzhen A-shares from 2013 to 2022, this paper empirically analyzes the relationship between digital transformation of enterprises and total factor productivity. The results show that the digital transformation of enterprises will improve the total factor productivity, and this conclusion has passed the test of endogeneity and robustness. The mechanism analysis shows that the agency cost and tax cost of enterprises have some intermediary effects between digital transformation and total factor productivity; Further research shows that the promotion effect of digital transformation on total factor productivity is more prominent in the samples of state-owned enterprises and weak market power. The research reveals the empowerment function of enterprise digital transformation, and provides enlightenment for the strategic decision-making of enterprise digital development.
%K 数字化转型，全要素生产率，代理成本，税费成本<br>Digital Transformation
%K Total Factor Productivity
%K Agency Cost
%K Tax Cost
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=87587