高管团队数字化背景对企业绿色创新的影响
The Impact of Top Management Team’s Digital Background on Firm Green Innovation
摘要: 在全球绿色低碳转型与数字经济加速融合的宏观背景下，企业如何借助数字化手段推动绿色创新已成为学术界及各界共同关注的核心议题。本研究基于2014~2023年中国A股上市公司数据，实证发现高管团队数字化背景能显著促进企业绿色创新。进一步分析表明，这一过程主要通过缓解融资约束来实现的，而企业的动态能力在此过程中起到调节作用。异质性分析表明，高管团队数字化背景对企业绿色创新的影响在非高科技和劳动密集型行业更为明显。研究建议，企业应重视引入具备数字化背景的高管并强化资源整合能力，政府也应协同发力，通过差异化政策和平台共建，支持企业走好绿色与数字协同发展之路。
Abstract: Against the macro-background of accelerating integration between global green-low-carbon transition and the digital economy, how firms can leverage digital means to drive green innovation has become a central issue of common concern in academia and various sectors. Drawing on panel data from China’s A-share listed companies spanning 2014~2023, this study empirically reveals that a top management team (TMT)’s digital background significantly facilitates firm green innovation. Further mechanism analysis indicates that this effect is primarily realized through alleviating financing constraints, with dynamic capabilities playing a moderating role in this process. Heterogeneity analysis suggests that the impact of TMT digital background on green innovation is more pronounced in non-high-tech and labor-intensive industries. The study recommends that firms should emphasize recruiting executives with digital expertise and strengthening their resource integration capacities. Meanwhile, governments should collaborate through differentiated policy support and co-building platforms to help companies navigate the dual transformation toward green and digital development.
文章引用：崔剑嵩, 蒋雨思. 高管团队数字化背景对企业绿色创新的影响[J]. 国际会计前沿, 2025, 14(6): 1597-1608. https://doi.org/10.12677/fia.2025.146177

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