[an error occurred while processing this directive] [an error occurred while processing this directive] [an error occurred while processing this directive]
[an error occurred while processing this directive]

Journal of Shenyang Aerospace University >

2026 , Vol. 43 >Issue 1: 90 - 96

DOI: https://doi.org/10.3969/j.issn.2095-1248.2026.01.012

Management Science and Engineering

Digital transformation empowers high-quality development of enterprises： research on the threshold effect from the perspective of R&D investment

  • Liqiang ZHAO , 1, 2 ,
  • Ying SI 1 ,
  • Shengli MA 2
Expand
  • 1. College of Economics and Management，Shenyang Aerospace University，Shenyang 110136，China
  • 2. School of Public Administration，Shenyang Normal University，Shenyang 110034，China

Received date: 2024-10-21

  Revised date: 2025-05-12

  Accepted date: 2025-05-14

  Online published: 2026-03-12

Fold

Abstract

In the new development stage， promoting digital transformation is an inevitable choice to promote the high-quality development of enterprises. The panel data of China’s A-share listed companies from 2012 to 2022 as the research sample was taken， which used the entropy value method to innovatively construct enterprise high-quality development index system， examined the empowering effect of digital transformation on high-quality development of enterprises， and tested the threshold effect of R&D investment on high-quality development of enterprises as a result of the role of digital transformation and the possible differences in heterogeneity. The results show that digital transformation significantly promotes high-quality development of enterprises. Furthermore， influenced by the level of R&D investment， digital transformation has a threshold effect on the high-quality development of enterprises. Further research finds that there are three levels of heterogeneity in the threshold effect， the region where the enterprise is located， the nature of the property right， and the size of the enterprise. The findings of the study can provide empirical evidence and important theoretical references for enterprises to formulate digital transformation strategies and determine the reasonable range of R&D investment.

Key words： digital transformation; R&D investment; high-quality development of enterprises; threshold effect; heterogeneity

Cite this article

Liqiang ZHAO , Ying SI , Shengli MA . Digital transformation empowers high-quality development of enterprises： research on the threshold effect from the perspective of R&D investment[J]. Journal of Shenyang Aerospace University, 2026 , 43(1) : 90 -96 . DOI: 10.3969/j.issn.2095-1248.2026.01.012

[an error occurred while processing this directive]

References

Publishing order | Descend order by publishing year | Descend order by cited within
[1]
巫强，姚雨秀.企业数字化转型与供应链配置：集中化还是多元化［J］.中国工业经济，2023（8）：99-117.

[2]
Acemoglu D， Restrepo P.The race between man and machine：implications of technology for growth，factor shares，and employment［J］.American Economic Review，2018，108（6）：1488-1542.

[3]
肖土盛，孙瑞琦，袁淳，等.企业数字化转型、人力资本结构调整与劳动收入份额［J］.管理世界，2022，38（12）：220-237.

[4]
祁怀锦，曹修琴，刘艳霞.数字经济对公司治理的影响：基于信息不对称和管理者非理性行为视角［J］.改革，2020（4）：50-64.

[5]
Svahn F， Mathiassen L， Lindgren R.Embracing digital innovation in incumbent firms：how volvo cars managed competing Concerns［J］.MIS Quarterly，2017，41（1）：239-253.

[6]
王博，康琦.数字化转型与企业可持续发展绩效［J］.经济管理，2023，45（6）：161-176.

[7]
刘艳霞.数字经济赋能企业高质量发展：基于企业全要素生产率的经验证据［J］.改革，2022（9）：35-53.

[8]
赵宸宇，王文春，李雪松.数字化转型如何影响企业全要素生产率［J］.财贸经济，2021，42（7）：114-129.

[9]
Liang S H， Li T T.Can digital transformation promote innovation performance in manufacturing enterprises？the mediating role of R&D capability［J］.Sustainability，2022，14（17）：10939.

[10]
戴翔，杨双至.数字赋能、数字投入来源与制造业绿色化转型［J］.中国工业经济，2022（9）：83-101.

[11]
张鹏杨，刘蕙嘉，张硕，等.企业数字化转型与出口供应链不确定性［J］.数量经济技术经济研究，2023，40（9）：178-199.

[12]
裴璇，陆岷峰，王稳华.共同富裕背景下企业数字化转型的劳动收入分配效应研究［J］.现代财经（天津财经大学学报），2023，43（4）：3-22.

[13]
冀云阳，周鑫，张谦.数字化转型与企业创新：基于研发投入和研发效率视角的分析［J］.金融研究，2023（4）：111-129.

[14]
柳卸林.技术创新经济学［M］.2版.北京：清华大学出版社，2014.

[15]
何帆，刘红霞.数字经济视角下实体企业数字化变革的业绩提升效应评估［J］.改革，2019（4）：137-148.

[16]
吴非，胡慧芷，林慧妍，等.企业数字化转型与资本市场表现：来自股票流动性的经验证据［J］.管理世界，2021，37（7）：130-144，10.

[17]
陈维涛，唐子玮.数字技术应用对中国企业出口竞争力的影响与作用机制［J］.华东经济管理，2024，38（2）：31-41.

[18]
闫涛，陈阳.数字经济对高质量发展的影响：基于中介模型与门槛模型的检验［J］.经济与管理，2022，36（6）：1-7.

[19]
张涛.高质量发展的理论阐释及测度方法研究［J］.数量经济技术经济研究，2020，37（5）：23-43.

Options
Outlines

/

〈 〉

[an error occurred while processing this directive]