摘要
我国数字经济蓬勃发展,进行数字化转型是企业顺应时代要求,保持自身竞争优势,实现可持续发展的必然选择。通过构建数字化转型、冗余资源及企业高质量发展研究模型,并以我国A股农业上市公司2016-2021年观测数据为样本,实证分析数字化转型与企业高质量发展之间的关系,以及冗余资源在二者之间的中介作用。研究结果表明:数字化转型有助于推动农业企业高质量发展,促进农业企业对资源的合理利用,减少冗余资源存量;冗余资源存量与农业企业高质量发展水平之间呈“倒U”型关系,冗余资源在数字化转型与农业企业高质量发展之间起非线性中介作用。为解决冗余资源与高质量发展相关的问题,农业企业应当充分把握数字经济时代机遇,加速推进数字化转型;应借助数字化技术提高企业冗余资源识别与整合能力;应借助数字化技术合理配置冗余资源,并建立“资源账本”,清晰、动态、实时把握各类存量资源和可利用资源,提升全要素生产率,助推农业经济高质量发展。
At present,China's digital economy is booming,and digital transformation is an inevitable choice for enterprises to comply with the requirements of the times,maintain their own competitive advantages,and achieve sustainable development.By constructing the research model of digital transformation,redundant resources and high-quality development of enterprises,and taking the observation data of China's A-share agricultural listed companies in 2016-2021 as samples,the relationship between digital transformation and high-quality development of enterprises,as well as the intermediary role of redundant resources between the two companies are empirically analyzed.The research results show that digital transformation helps to promote the high-quality development of agricultural enterprises,promote the rational utilization of resources,and reduce the stock of redundant resources;the"inverted U"relationship is between redundant resources and high-quality development level of agricultural enterprises,and redundant resources play a non-linear intermediary between digital transformation and high-quality development of agricultural enterprises.In order to solve the problems related to redundant resources and high-quality development,agricultural enterprises should fully grasp the opportunities in the era of digital economy and accelerate digital transformation;identify and integrate redundant resources with the help of digital technology;rationally allocate redundant resources,and establish"resource ledger"to grasp all kinds of stock and available resources clearly,dynamically and in real time,improve total factor productivity and boost the high-quality development of agricultural economy.
作者
蔡园
周轶英
CAI Yuan;Zhou Yi-ying(Business School,Southwest University for Nationalities,Chengdu 610000)
出处
《财务与金融》
2023年第5期51-58,共8页
Accounting and Finance
基金
西南民族大学2023年“研究生创新型科研项目”硕士重点项目资助(ZD2023049)。
关键词
数字化转型
冗余资源
企业高质量发展
Digital Transformation
Redundant Resources
High-Quality Enterprise Development
