数字经济发展与我国制造业出口贸易的关系研究
The Relationship between Digital Economy Development and China’s Manufacturing Export Trade
摘要: 基于2012~2020年我国30个省份的面板数据，本文运用熵值法测度数字经济发展水平，考察其与制造业出口贸易之间的关系。研究从成本降低和技术进步两个方面讨论可能机制，并进行基准回归、替换变量检验、滞后变量检验及中介效应检验。结果显示，数字经济发展水平与制造业出口贸易额显著正相关；替换被解释变量和使用滞后一期解释变量后，核心系数的方向与显著性保持稳定。研发强度具有显著的部分中介效应，劳动生产效率的中介效应未达到统计显著性。基于上述发现，本文建议引导制造企业将数字化投入更多用于研发创新和产品升级，并改善数字基础设施与创新协作条件。
Abstract: Using panel data from 30 Chinese provinces during 2012~2020, this paper applies the entropy method to measure digital economy development and examines its association with manufacturing exports. Cost reduction and technological progress are considered as potential channels, followed by baseline regressions, alternative-variable tests, a lagged-variable test, and mediation analysis. Digital economy development is significantly and positively associated with manufacturing exports, and the direction and significance of the core coefficient remain stable in the additional tests. The mediation results show that R & D intensity has a significant partial mediating effect, while the mediating effect of labor productivity is not statistically significant. The findings suggest directing more digital investment toward research, innovation, and product upgrading.
文章引用：房园园, 李格. 数字经济发展与我国制造业出口贸易的关系研究[J]. 国际会计前沿, 2026, 15(5): 1274-1283. https://doi.org/10.12677/fia.2026.155133

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