| 央地司法关系对企业数字化转型的影响研究 |
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| 引用本文：曹越，喻寅书，张文琪.央地司法关系对企业数字化转型的影响研究[J].湖南大学学报社会科学版,2026,(3):66-77 |
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| 中文摘要:利用2010—2022年中国A股上市企业数据，以最高人民法院2015年起设立巡回法庭为准自然实验，实证检验央地司法关系改革对企业数字化转型的影响及机制，结果表明：巡回法庭设立所带来的央地司法关系改革显著促进了企业数字化转型，且该结论经过一系列稳健性检验后依然成立。影响机制分析结果显示，巡回法庭设立通过改善转型资金获取环境、优化转型契约执行环境两条路径推动企业数字化转型。异质性检验表明，巡回法庭设立的数字化转型效应在规模较小、盈利成长性较弱、债务融资规模较小以及非技术密集型企业中表现得更为显著。 |
| 中文关键词:数字化转型 央地司法关系 巡回法庭 |
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| The Impact of Central-Local Judicial Relations on Corporate Digital Transformation |
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| Abstract:Using the data of Chinese A-share listed companies from 2010 to 2022，this study takes the establishment of circuit courts by the Supreme People’s Court since 2015 as a quasi-natural experiment to empirically examine the impact and mechanism of the reform of central-local judicial relations on corporate digital transformation. The results show that the reform of central-local judicial relations brought about by the establishment of circuit courts significantly promotes corporate digital transformation，and this conclusion remains valid after a series of robustness tests. The results of the mechanism analysis indicate that the establishment of circuit courts promotes corporate digital transformation through two paths：improving the environment for obtaining transformation funds;optimizing the environment for the execution of transformation contracts. Heterogeneity tests show that the digital transformation effect of the establishment of circuit courts is more significant in enterprises with smaller scale，weaker profit growth，smaller debt financing scale，and non-technology-intensive enterprises. |
| keywords:digital transformation central-local judicial relations circuit court |
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