中小企业的数字化和绿化协同转型能否促进企业的风险承担?
1School of Accounting, Shandong Women's University, Jinan, Shandong Province, China.
PloS one
|December 11, 2025
概括
接受数字化和绿色转型的中小企业 (SMEs) 显著提高了其承担风险的能力. 这种转型提高了运营效率和环境保护,从而改善了业务成果.
科学领域:
- 经济学 经济学 经济学
- 企业管理 企业管理
- 环境可持续性 环境可持续性
背景情况:
- 中国的经济发展优先考虑数字化和绿化协同转型.
- 中小企业 (SMEs) 是这种双重转型的关键驱动力.
- 这种协同作用提高了运营效率和环境管理,促进了企业更大的风险承担.
研究的目的:
- 测量数字化和绿化在中国中小企业的协同转型.
- 分析这种转型对企业风险承担的影响.
- 探索这种关系的潜在机制和调节因素.
主要方法:
- 利用哈肯模型来量化中小企业的协同转型.
- 分析了2012年至2022年在中小企业董事会上市的企业样本.
- 采用了影响机制和进一步分析,以调查缓和效应.
主要成果:
- 中小企业在数字化和绿化方面的协同转型大大促进了企业的风险承担.
- 转型通过减少现金持有量和研发 (R&D) 投资来增强风险承担能力.
- 非国有和非高科技的中小企业在这种协同转型中表现出更明显的积极影响.
结论:
- 数字化和绿色战略的协同整合是中小企业承担风险的关键推动因素.
- 了解这些机制 (减少现金,研发) 对于制定政策至关重要.
- 对非国有和非高科技中小企业的有针对性的支持可以最大限度地发挥这种转型的好处.
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