新质生产力驱动企业价值提升的机理研究OACHSSCD

Based on the sample of A-share listed companies from 2015 to 2024,through theoretical analy-sis and empirical research,this paper explored the mechanism of new quality productivity driving enterprise value improvement by using two-way fixed effect model,and introduced absorptive capacity and internal control quality as intermediary variables.The results show that the improvement process of new quality productivity to enterprise value has the gradual characteristics of continuous accumulation and steady enhancement,and exerts a mediating and transmission effect by strengthening the absorption capacity and internal control quality of the enterprises.Heterogeneity analysis reveals that the new quality productivity plays a more significant role in non-state-owned,large-scale and high-tech enterprises.Finally,it was proposed that enterprises should incorporate digitalization,intelligence and data governance into their internal control systems to enhance their absorption capacity and internal control quality.The government should guide enterprises to increase knowledge acquisi-tion,technology introduction and innovation investment through policies such as innovation subsidies.