| 数字化转型对企业成本加成率的影响研究 |
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| 引用本文：李 宏， 梁宝琦， 曹知修.数字化转型对企业成本加成率的影响研究[J].湖南大学学报社会科学版,2023,(4):65-76 |
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| 中文摘要:随着数字经济与传统产业的深度融合，数字化转型已成为企业面对当前复杂多变市场环境的必然选择。基于2007—2020年上市公司的年报数据构建了企业数字化转型指标，并结合国泰安数据考察了数字化转型对企业成本加成率的影响及作用机制。结果发现：企业数字化转型能够显著提升企业成本加成率，该结果经一系列稳健性、内生性检验后依然成立，其对于高生产率企业、非国有企业、高技术行业企业及高市场规模地区企业的影响更为显著；企业数字化转型通过资源配置效应、成本节约效应及研发创新效应带动企业成本加成率的提升。进一步分析发现数字化转型所采用的数字技术中大数据技术、云计算技术及人工智能技术的影响更为显著，数字化转型主要通过降低边际成本对企业成本加成率产生影响。 |
| 中文关键词:数字化转型 企业 成本加成率 研发创新 数字技术 |
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| Research on the Impact of Digital Transformation on Firms’Markup |
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| Abstract:With the deep integration of digital economy and traditional industries, digital transformation has become an inevitable choice for firms facing the current complex and changing market environment. Based on the annual report data of listed companies from 2007 to 2020, this paper constructs an indicator of digital transformation, and examines the impact of digital transformation on firms’markup and its mechanism in combination with Guotai’an data. The results show that enterprise digital transformation can significantly improve firms’markup. This result is still valid after a series of robustness endogenous tests. Heterogeneity analysis shows that for high productivity enterprises The influence of high-tech industry enterprises and enterprises in high market scale areas is more significant. The mechanism analysis shows that the digital transformation of enterprises drives the increase of enterprise cost markup rate through the improvement of resource allocation effect, market matching effect and R&D innovation effect. Further analysis shows that big data technology, cloud computing technology and artificial intelligence technology are more significant in the digital transformation.The transformation of the digital economy has an impact on the cost plus rate of enterprises mainly by reducing marginal cost. |
| keywords:digital transformation firm mark up R&D innovation digital technology |
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