制造业企业数字化转型对企业绩效的影响机理研究

Research on the Influence Mechanism of Digital Transformation on Enterprise Performance in Manufacturing Enterprises

摘要: 探究制造业企业数字化转型对企业绩效的内在影响机理，为制造业企业通过数字化转型提升绩效提供理论与实践参考。方法：基于TOE理论、资源基础观与协同治理理论，梳理数字化转型核心维度，从技术赋能等四层面剖析影响机理，构建理论框架；选取2018~2025年沪深主板制造业上市企业1286个观测样本，通过文本分析法、回归分析等实证方法验证研究假设。结果：制造业企业数字化转型对企业绩效呈显著正向影响，技术应用、流程优化等四维度均能提升企业绩效，且技术应用与服务升级效应更显著；服务化、创新能力在二者间发挥部分中介作用。结论：数字化转型是制造业企业提升绩效的重要路径，企业可从技术、流程等方面推进转型，政府需做好政策与服务支撑，助力制造业数字化转型高质量发展。

Abstract: To explore the internal influence mechanism of digital transformation of manufacturing enterprises on enterprise performance, and to provide theoretical and practical reference for manufacturing enterprises to improve performance through digital transformation. Methods: Based on the TOE theory, resource-based view and collaborative governance theory, this paper sorted out the core dimensions of digital transformation, analyzed the influence mechanism from four aspects such as technological empowerment, and constructed a theoretical framework. 1286 observation samples of manufacturing listed enterprises on the Shanghai and Shenzhen main boards from 2018 to 2025 were selected, and the research hypotheses were verified by empirical methods such as text analysis and regression analysis. Results: The digital transformation of manufacturing enterprises had a significant positive impact on enterprise performance, and the four dimensions including technological application and process optimization could all improve enterprise performance, with technological application and service upgrading having more significant effects; servitization and innovation capability played a partial mediating role between them. Conclusion: Digital transformation is an important path for manufacturing enterprises to improve performance. Enterprises can promote transformation from the aspects of technology and process, and the government needs to provide policy and service support to boost the high-quality development of digital transformation of manufacturing industry.