数字化转型对企业绩效的影响研究——来自A股制造业上市公司的经验证据

数字化转型能够为企业提升创新水平同时节约成本费用，从而对企业绩效产生积极的作用，推动企业高质量发展。选取2013—2020年我国沪深A股制造业上市企业为研究样本，从理论与实证角度探讨了数字化转型与企业绩效之间的关系及其作用机制。研究发现，制造业企业数字化转型与企业绩效存在着显著的正相关关系，企业数字化转型能够提高企业的反应速度和灵敏度，从而对企业绩效产生正向的促进作用。通过中介效应检验得出，制造业企业数字化转型能够通过提升企业的创新水平和降低成本费用进而促进企业绩效的提升，创新水平和成本节约发挥了中介作用。研究结论对于中国制造业企业实现高质量发展，打造先进制造业高地具有重要意义。

The Impact of Digital Transformation on Corporate Performance: Empirical Evidence from A-share Manufacturing Listed Companies

Digital transformation can enhance the innovation level of enterprises while saving costs, thereby having a positive impact on enterprise performance and promoting high-quality development. Manufacturing listed companies in China''s Shanghai and Shenzhen A-shares from 2013 to 2020 were selected as research samples, and the relationship and mechanism between digital transformation and corporate performance from both theoretical and empirical perspectives were explored. It has found that there is a significant positive correlation between digital transformation of manufacturing enterprises and corporate performance. Digital transformation of enterprises can improve their response speed and sensitivity, thereby having a positive promoting effect on corporate performance. Through the mediation effect test, it is found that the digital transformation of manufacturing enterprises can promote the improvement of enterprise performance by improving their innovation level and reducing costs, and innovation level and cost savings play a mediating role. The conclusion is of great significance for Chinese manufacturing enterprises to achieve high-quality development and build an advanced manufacturing highland.