| 数字化转型与企业可持续财务绩效：首席数字官的调节作用 |
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| 引用本文：卿玲丽1,2，唐娟3，周彦琳4.数字化转型与企业可持续财务绩效：首席数字官的调节作用[J].财经理论与实践,2026,(2):91-100 |
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| 中文摘要:依据2010—2023年中国A股上市公司面板数据，采用双向固定效应回归模型，考量数字化转型对企业可持续财务绩效的影响及首席数字官的调节作用。结果显示：数字化转型通过缓解企业融资约束与提升员工劳动生产率提高企业可持续财务绩效；设立首席数字官强化了这一效应；异质性分析表明，该效应在省会城市企业、非国有企业、中小规模企业以及高竞争行业中更为显著。鉴于此，应持续深化企业数字化转型，将数字领导力纳入公司治理结构，并引导金融市场支持数字化转型。 |
| 中文关键词:数字化转型 可持续财务绩效 首席数字官 融资约束 劳动生产率 |
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| Digital Transformation and Corporate Sustainable Financial Performance: The Moderating Role of the Chief Digital Officer |
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| Abstract:Using panel data for Chinese A share listed firms from 2010 to 2023, this study employs a two way fixed effects regression to examine how digital transformation affects corporate sustainable financial performance and how the chief digital officer (CDO) moderates this relationship. The results show that digital transformation significantly enhances sustainable financial performance by easing firms’ financing constraints and improving employees’ labor productivity; the appointment of a CDO further amplifies this effect. Heterogeneity tests indicate stronger effects among firms located in provincial capitals, non-state owned firms, small and medium sized enterprises, and industries with high competition. Accordingly, it is recommended to deepen firms’ digital transformation, embed digital leadership in corporate governance, and guide financial markets to support digital initiatives. |
| keywords:digital transformation sustainable financial performance chief digital officer financing constraints labor productivity |
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