数字化转型与企业绩效：多重传导机制与情境边界研究述评
DOI:
https://doi.org/10.67148/fssh-2026-230Keywords:
数字化转型；企业绩效；创新驱动；资源配置；公司治理；文献综述Abstract
数字经济的快速发展促使数字化转型成为企业提升竞争力与经营绩效的重要路径。近年来，围绕数字化转型与企业绩效关系的研究不断增多，但相关结论尚未形成共识，作用路径与情境条件仍有待系统梳理。本文在整合现有文献的基础上，围绕数字化转型影响企业绩效的直接效应、传导机制与边界条件展开综述。研究发现，数字化转型主要通过效率优化、创新赋能、成本集约和治理完善四类机制对企业绩效产生作用，但其效果会因企业特征、行业属性与外部制度环境不同而呈现明显差异。既有研究在数字化测度、内生性处理、动态分析及 ESG 融合等方面仍存在不足。未来研究可进一步构建更为精准的测度体系，强化动态因果识别，并结合可持续发展视角拓展研究边界，从而更完整地揭示数字化转型驱动企业绩效提升的内在逻辑。
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