数字基础设施建设、二代涉入与家族企业绿色创新——以“宽带中国”战略为准自然实验被引量：2

Digital Infrastructure Construction and Green Innovation of Family Enterprises from the Perspective of Second Generation Involvement:A Quasi Natural Experiment Based on the“Broadband China”Strategy

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摘要双循环的新发展格局下,“宽带中国”战略作为重要的数字基础设施实施方案,在二代涉入的情境下,通过产业结构升级对家族企业绿色创新产生重要影响。研究发现,数字基础设施建设促进了家族企业绿色创新。数字基础设施建设通过产业结构合理化与高级化来促进家族企业绿色创新。同时二代涉入正向调节产业结构合理化与家族企业绿色创新之间的关系,负向调节产业结构高级化与家族企业绿色创新之间的关系。进一步分析发现,数字基础设施建设对家族企业绿色创新的促进效果在全面引领型省份、二代实际控制的家族企业中更显著,最终改善了地区环境绩效。文章结论将有助于家族企业的基业长青与可持续发展,为我国在全球数字化浪潮下实现“碳达峰”“碳中和”目标提供重要的政策启示。 Under the new double-cycle development pattern,the“Broadband China”strategy,as an important digital infrastructure's implementation plan,has an important impact on the green innovation of family enterprises through the upgrading of industrial structure in the context of the second-generation involvement.The research finds that digital infrastructure construction promotes the green innovation of family enterprises.Digital infrastructure construction promotes green innovation of family enterprises through rationalization and upgrading of industrial structure.At the same time,the second-generation involvement positively moderates the relationship between the rationalization of industrial structure and the green innovation of family enterprises,and negatively moderates the relationship between the upgrading of industrial structure and the green innovation of family enterprises.Further analysis finds that the promotion effect of digital infrastructure construction on the green innovation of family enterprises is more significant in the comprehensive leading provinces and family enterprises under the actual control of second-generation,and it will finally improve regional environmental performance.The conclusion will contribute to the long-term and sustainable development of family businesses,and provide important policy insights for China to achieve the goals of“carbon peaking”&“carbon neutrality”in the global digital wave.

作者郑智勇 ZHENG Zhiyong(Accounting College,Zhejiang Gongshang University,Hangzhou 310018,China)

机构地区浙江工商大学会计学院

出处《商业经济与管理》北大核心 2023年第9期91-104,共14页 Journal of Business Economics

基金浙江省工商管理一流学科建设基金项目“中国家族企业代际传承的财务安排研究”(1010JYN4118003G)。

关键词 “宽带中国”战略家族企业二代涉入绿色创新准自然实验 “Broadband China”strategy family enterprises second generation involvement green innovation a quasi natural experiment

分类号 F832.5 [经济管理—金融学]