3313 
3423数字化转型对促进企业可持续性发展具有重要意义。然而不少企业仍然存在数字化转型的“痛点”，如何为企业数字化转型营造良好的制度环境是一项重要议题。文章以2013—2020年A股上市公司为研究样本，检验社会信用体系建设能否促进企业数字化转型。结果表明，社会信用体系建设显著促进了企业数字化转型，且该效应仅体现在社会信用体系建设对数字化底层技术的积极影响。进一步研究发现，社会信用体系建设对企业数字化转型的促进作用在代理成本较高、员工积极性较差以及供应链企业信息分享意愿较低的样本中更显著，表明社会信用体系建设通过降低代理成本、促进员工参与、增强供应链企业信息分享意愿促进了企业数字化转型。这对政府部门从宏观制度方面营造有利于企业数字化转型的制度环境提供了参考。
社会信用体系建设能否促进企业数字化转型?——基于社会信用体系改革试点的准自然实验
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引用本文
邱保印, 余梦, 左静静. 社会信用体系建设能否促进企业数字化转型?——基于社会信用体系改革试点的准自然实验[J]. 上海财经大学学报, 2023, 25(5): 92-106.
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