数字化转型促进新质生产力的微观机制OA

Aims to elucidate the mechanisms through which digital transformation at the micro level influences enterprises'new quality productivity,the micro-mechanisms of digital transformation affecting new quality productivity from the perspectives of internal control and external supervision were empirically discussed,using data from A-share listed manufacturing firms from 2012 to 2022.It was found that:corporate digital transformation is conducive to promoting the development of new-quality productivity;Internal control and external supervision positively regulate the process of digital transformation to promote the development of new-quality productivity;The higher the technological level of the enterprise,the stronger the moderating effect of internal control and external supervision;the moderating effect of external supervision is stronger than that of internal control in large-scale enterprises,while the moderating effect of both is not significant in small and medium enterprises;the more competitive the industry is,the stronger the moderating effect of internal control is,and the external supervision plays a role only in the industry with high degree of competitiveness.It is of great significance in deeply understanding the internal logic of digital transformation promoting new quality productivity at the micro enterprise level and provides a basis for enterprises to formulate rational development strategies.