数字化转型、价格加成与供应链韧性和安全水平研究述评
A Review of Research on Digital Transformation, Price Markup, and Supply Chain Resilience and Security Levels
DOI: 10.12677/fia.2026.152053, PDF,   
作者: 李岚欣:江西理工大学经济管理学院,江西 赣州
关键词: 数字化转型价格加成供应链韧性安全水平Digital Transformation Price Markup Supply Chain Resilience Security Level
摘要: 文章系统梳理了数字化转型、价格加成与供应链韧性和安全水平领域的国内外研究进展。研究表明,数字化转型已成为提升供应链韧性的关键驱动力,其影响机制包括增强信息透明度、优化资源配置、提升动态能力以及通过供应链协同促进上下游企业创新和投资效率;实证分析普遍证实,数字化转型显著提升企业供应链韧性。在价格加成方面,研究发现数字经济发展可能加剧竞争从而降低企业价格加成,但供应链层面的数字化建设则有助于提升企业价格加成,反映出数字化影响的复杂性;价格加成作为企业市场势力和盈利能力的指标,其变动与供应链韧性存在关联,例如更高的价格加成可能为企业提供缓冲资源以增强韧性。供应链韧性与安全水平的研究强调其在应对不确定性中的核心地位,数字化通过技术协同、信息流动和竞争力构筑等路径赋能韧性提升;评估显示韧性水平存在区域和维度差异。当前研究主要聚焦制造业和大型企业,存在对三者内在联系系统性分析不足、对区域及企业异质性关注不够、研究方法偏静态等局限;未来研究仍需构建整合性理论框架,深化对异质性影响的探讨,运用动态分析方法,并结合新质生产力等概念探索数字经济下供应链安全的新内涵与路径。
Abstract: This paper systematically reviews the research progress both domestically and internationally in the fields of digital transformation, price markups, and supply chain resilience and security levels. The research indicates that digital transformation has become a key driving force for enhancing supply chain resilience. Its influence mechanisms include enhancing information transparency, optimizing resource allocation, improving dynamic capabilities, and promoting innovation and investment efficiency of upstream and downstream enterprises through supply chain collaboration. Empirical analyses generally confirm that digital transformation significantly enhances the resilience of enterprises’ supply chains. Regarding price markups, studies have found that the development of the digital economy may intensify competition and thereby reduce enterprises’ price markups, but digital construction at the supply chain level can help increase price markups, reflecting the complexity of digital impacts. As an indicator of a firm’s market power and profitability, changes in price markups are associated with supply chain resilience; for instance, higher price markups may provide enterprises with buffer resources to enhance resilience. Research on supply chain resilience and security levels emphasizes their core role in responding to uncertainties. Digitalization empowers resilience enhancement through paths such as technological collaboration, information flow, and competitiveness building; evaluations show that resilience levels vary by region and dimension. Current research mainly focuses on manufacturing and large enterprises, with limitations including insufficient systematic analysis of the intrinsic connections among the three, inadequate attention to regional and enterprise heterogeneity, and a bias towards static research methods. Future research urgently needs to construct an integrated theoretical framework, deepen the exploration of the impact of heterogeneity, apply dynamic analysis methods, and combine concepts such as new quality productivity to explore the new connotations and paths of supply chain security in the digital economy.
文章引用:李岚欣. 数字化转型、价格加成与供应链韧性和安全水平研究述评[J]. 国际会计前沿, 2026, 15(2): 512-522. https://doi.org/10.12677/fia.2026.152053

参考文献

[1] 韩璐. 制造企业供应链数字化转型机理与决策模型[D]: [博士学位论文]. 北京: 北京交通大学, 2021.
[2] 张炜, 肖悦, 王乃合. 数字化转型进程中国际贸易供应链韧性研究——基于不确定事件冲击下的网络结构视角[J]. 管理学刊, 2024, 37(5): 128-145.
[3] 王丽莎, 庞智强, 邢强. 企业数字化转型的创新溢出效应——基于产业链供应链韧性视角[J]. 软科学, 2025, 39(1): 77-84.
[4] 王纪冻, 陈玮. 企业数字化转型对供应链韧性影响研究——基于双重差分模型的实证分析[J]. 商业经济, 2025(1): 114-118.
[5] 金飞龙. 数字化转型驱动制造企业供应链韧性提升的机理与对策[D]: [博士学位论文]. 杭州: 杭州电子科技大学, 2025.
[6] Rogers, L. (2016) The Digital Transformation Playbook. Columbia University Press.
[7] Westerman, G. Bonnet, D. and McAfee, A. (2014) Leading Digital: Turning Technology into Business Transformation. Harvard Business School Press.
[8] Li, L., Su, F., Zhang, W. and Mao, J. (2017) Digital Transformation by SME Entrepreneurs: A Capability Perspective. Information Systems Journal, 28, 1129-1157. [Google Scholar] [CrossRef
[9] 王春英, 陈宏民. 数字经济背景下企业数字化转型的问题研究[J]. 管理现代化, 2021, 41(2): 29-31.
[10] Hess, T., Matt, C., Benlian, A. and Wiesböck, F. (2016) Options for Formulating a Digital Transformationstrategy. Mis Quarterly Executive, 15, 123-129.
[11] Vial, G. (2019) Understanding Digital Transformation: A Review and a Research Agenda. The Journal of Strategic Information Systems, 28, 118-144. [Google Scholar] [CrossRef
[12] Sharma, I., Sonar, H., Ghag, N., Belal, H. and Majeed, M.A. (2025) Enhancing Resilience in the Fresh Food Supply Chain: A Managerial Perspective through Interpretive Analysis. British Food Journal, 127, 4715-4741. [Google Scholar] [CrossRef
[13] Autor, D., Dorn, D., Katz, L.F., Patterson, C. and Van Reenen, J. (2020) The Fall of the Labor Share and the Rise of Superstar Firms. The Quarterly Journal of Economics, 135, 645-709. [Google Scholar] [CrossRef
[14] 徐倩倩, 朱淑珍. 客户数字化转型对供应商企业投资效率的影响研究[J]. 统计与信息论坛, 2024, 39(6): 100-113.
[15] 王治, 沈欣月. 企业数字化转型与供应商投资效率——基于供应链后向溢出视角[J]. 财会月刊, 2024, 45(20): 36-41.
[16] 赵晓飞, 陈秀林. 农产品供应链数字化转型、供应链韧性与农业企业绩效——政府数字化服务供给水平的调节效应[J]. 当代经济, 2024, 41(12): 39-50.
[17] 钟昌宝, 郭家鑫, 刘建刚等. 数字化转型是否提升企业供应链韧性? [J]. 物流科技, 2025, 48(1): 1-6.
[18] 韩民春, 宋昌昊, 袁瀚坤. 数字化转型、供应链韧性与企业加成率[J]. 经济学动态, 2025(1): 111-127.
[19] Zhu, C., Li, N., Ma, J. and Qi, X. (2023) CEOs’ Digital Technology Backgrounds and Enterprise Digital Transformation: The Mediating Effect of R&D Investment and Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 31, 2557-2573. [Google Scholar] [CrossRef
[20] 朱平芳, 程东坡, 方顺超. 数实产业技术融合与企业韧性: 基于供应链视角[J]. 南京社会科学, 2025(11): 58-72.
[21] 王红春, 林彩凤. 数字化转型对供应链韧性的影响——基于动态能力理论视角[J]. 物流技术, 2024, 43(11): 114-126.
[22] 韦琦, 郑中荣, 郭子生. 社会资本驱动供应链韧性: 数字化转型下的跨链整合机制[J]. 广东财经大学学报, 2025, 40(2): 70-82.
[23] 韩忠雪, 侯林. 数字化转型、供应链溢出与供应商投资效率[J]. 金融与经济, 2025(3): 36-48.
[24] Wang, S. and Bao, J. (2025) Contemporary Digital Transformation in Chinese Education. Routledge. [Google Scholar] [CrossRef
[25] 李兰冰, 阎丽, 黄玖立. 交通基础设施通达性与非中心城市制造业成长: 市场势力、生产率及其配置效率[J]. 经济研究, 2019, 54(12): 182-197.
[26] 盛丹, 王永进. 中国企业低价出口之谜——基于企业加成率的视角[J]. 管理世界, 2012(5): 8-23.
[27] 钱学锋, 范冬梅, 黄汉民. 进口竞争与中国制造业企业的成本加成[J]. 世界经济, 2016, 39(3): 71-94.
[28] Edmond, C., Midrigan, V. and Xu, D.Y. (2015) Competition, Markups, and the Gains from International Trade. American Economic Review, 105, 3183-3221. [Google Scholar] [CrossRef
[29] 赵瑞丽, 孙楚仁, 陈勇兵. 最低工资与企业价格加成[J]. 世界经济, 2018, 41(2): 121-144.
[30] 蒋冠宏. 并购如何提升企业市场势力——来自中国企业的证据[J]. 中国工业经济, 2021(5): 170-188.
[31] Iraola, M.A. and Santos, M.S. (2017) Asset Price Volatility, Price Markups, and Macroeconomic Fluctuations. Journal of Monetary Economics, 90, 84-98. [Google Scholar] [CrossRef
[32] Etro, F. (2018) Macroeconomics with Endogenous Markups and Optimal Taxation. Southern Economic Journal, 85, 378-406. [Google Scholar] [CrossRef
[33] 柏培文, 喻理. 数字经济发展与企业价格加成: 理论机制与经验事实[J]. 中国工业经济, 2021(11): 59-77.
[34] 黄欣. 汇率变动、进口中间品价格与企业加成率[D]: [硕士学位论文]. 武汉: 中南财经政法大学, 2022.
[35] 贾鹏飞. 数字经济发展对企业价格加成的影响分析[J]. 价格月刊, 2023(1): 15-20.
[36] 匡浩宇, 汪冲. 成本加成、产品边际价格与资源配置——基于中国微观企业数据库的考察[J]. 经济学报, 2024, 11(1): 272-294.
[37] 雷文妮, 宋清, 张春敏. 地方政府债务与企业价格加成——理论分析与经验事实[J]. 南开学报(哲学社会科学版), 2024(5): 114-126.
[38] 何佳俐, 郑志强, 胡新全. 供应链数字化与企业价格加成[J]. 证券市场导报, 2025(4): 3-14.
[39] 罗翔, 李政, 祝爽. 数字化转型、价格加成与有色金属企业韧性[J]. 价格月刊, 2025(6): 19-27.
[40] Zhao, S., Qian, B. and Kumbhakar, S.C. (2020) Estimation of Productivity and Markups with Price Dispersion: Evidence from Chinese Manufacturing during Economic Transition. Southern Economic Journal, 87, 666-699. [Google Scholar] [CrossRef
[41] Cheng, L. and Zhang, J. (2020) Is Tourism Development a Catalyst of Economic Recovery Following Natural Disaster? An Analysis of Economic Resilience and Spatial Variability. Current Issues in Tourism, 23, 2602-2623. [Google Scholar] [CrossRef
[42] Soni, U., Jain, V. and Kumar, S. (2014) Measuring Supply Chain Resilience Using a Deterministic Modeling Approach. Computers & Industrial Engineering, 74, 11-25. [Google Scholar] [CrossRef
[43] Ponomarov, S.Y. and Holcomb, M.C. (2009) Understanding the Concept of Supply Chain Resilience. The International Journal of Logistics Management, 20, 124-143. [Google Scholar] [CrossRef
[44] 李维安, 马茵. 如何构造供应链韧性的有效机制? [J]. 当代经济管理, 2022, 44(12): 27-38.
[45] Ponis, S.T. and Koronis, E. (2012) Supply Chain Resilience: Definition of Concept and Its Formative Elements. Journal of Applied Business Research (JABR), 28, 921-929. [Google Scholar] [CrossRef
[46] Negri, M., Cagno, E., Colicchia, C. and Sarkis, J. (2021) Integrating Sustainability and Resilience in the Supply Chain: A Systematic Literature Review and a Research Agenda. Business Strategy and the Environment, 30, 2858-2886. [Google Scholar] [CrossRef
[47] Wieland, A. and Durach, C.F. (2021) Two Perspectives on Supply Chain Resilience. Journal of Business Logistics, 42, 315-322. [Google Scholar] [CrossRef
[48] Gasser, P., Suter, J., Cinelli, M., Spada, M., Burgherr, P., Hirschberg, S., et al. (2020) Comprehensive Resilience Assessment of Electricity Supply Security for 140 Countries. Ecological Indicators, 110, Article 105731. [Google Scholar] [CrossRef
[49] 郭晗, 侯雪花. 提升供应链韧性和安全水平推动经济高质量发展的路径[J]. 长安大学学报(社会科学版), 2023, 25(1): 67-74.
[50] 贾茜童. 新时代提升产业链供应链韧性和安全水平分析[J]. 中国物流与采购, 2024(2): 96-99.
[51] 沈国岩. 着力提升产业链供应链韧性和安全水平[J]. 现代国企研究, 2024(3): 3.
[52] 洪子怡. 我国高技术产业链供应链韧性和安全水平测度及动态演进分析[D]: [博士学位论文]. 南昌: 江西财经大学, 2024.
[53] 陈甲斌. 新质生产力提升矿产资源产业链供应链韧性和安全水平[J]. 中国国土资源经济, 2024, 37(10): 1.
[54] 石建勋, 卢丹宁. 健全提升产业链供应链韧性和安全水平制度研究[J]. 财经问题研究, 2024(11): 3-17.
[55] 王淑瑶, 汤吉军, 刘达. 供应链数字化何以赋能供应链韧性与安全[J]. 商业研究, 2025(2): 10-19.
[56] 李茂, 侯常兴, 常纪新. 新质生产力视角下产业链供应链安全水平测度与提升路径研究——基于北京市投入产出数据[J]. 供应链管理, 2025, 6(9): 48-64.
[57] Song, Y., Zhu, M. and Wang, Y. (2025) Corporate Financialization, Digital Transformation, and Industrial Supply Chain Resilience: Mechanisms Based on R&D Investment and Financial Regulation. International Review of Financial Analysis, 102, Article 104119. [Google Scholar] [CrossRef
[58] 王泽彩. 提升产业链供应链韧性和安全水平的思考[J]. 人民论坛, 2025(9): 27-31.