学号：3202100352
学生姓名：王冉
学位类别：管理学硕士
专业名称：工商管理
研究方向：绿色创新管理
导师姓名：肖仁桥教授

Schoolcode：10378Security：
Classification：
ResearchontheImpactandMechanism
ofDigitalizationLevelonCarbon
PerformanceofEnterprises
StudentID：3202100352
Name：WangRan
Degreecategory：MasterofManagement
Theprofessionalname：BusinessManagement
Researchdirection：GreenInnovativeManagement
Tutor’sname：XiaoRenqiao
May,2024
数智化水平对企业碳绩效的影响及作用机制研究

节能减排、低碳发展是推动世界可持续发展的关键，也是如期实现“双碳”目标
的重要路径。与其他国家或地区相比，中国处于快速发展期，而传统工业过度依赖化
石能源，使我国面临更大的碳减排压力。数字化、智能化转型是我国经济社会发展主
要特征，也是促成“双碳”目标的“试验田”和“使能者”。同时，绿色技术创新是
解决资源消耗和环境污染的重要手段，数智化转型能够降低企业绿色技术创新成本，
提高技术创新的积极性从而提升碳绩效。碳绩效相较于碳排放量，将能耗结构和经济
发展水平也纳入考虑范围，与我国经济高质量发展内涵更为贴切。现有研究更多关注
数字经济、数字金融对碳排放量的线性影响，忽视了数智化水平对碳绩效的非线性影
响，其传导机制更有待探索。因此，本研究基于资源基础理论、脱钩理论和环境库兹
涅茨理论，利用2010-2021年中国工业企业面板数据和动态GMM模型进行实证检
验，探讨数智化水平对企业碳绩效的非线性影响机制，以及绿色技术创新在其中的中
介作用机制。
研究结果表明：（1）考察期内，我国数智化水平均值为0.146，仅东部地区高于
全国均值，呈现东、中、西依次递减规律。从变化趋势来看，数智化水平总体呈现显
著递增趋势，表明数智化转型趋势不可逆转。企业碳绩效水平均值为0.401，且总体
呈现波动下降趋势，表现为东部、中部到西部的递减状态，碳绩效总体水平仍有较大
提升空间。（2）数智化水平及其各维度与企业碳绩效之间均存在“先抑后扬”的U型
关系。当前，多数省份数智化水平仍处于拐点左侧，仅有北京已跨越拐点。分维度来
看，中西部地区数字化水平对企业碳绩效仍呈现负面影响，需要加快数字化基础设施
建设，促进数字技术在生产和生活中的融合应用；对于智能化水平，仅有北京、江苏、
山东、广东等东部地区省份跨过拐点，中西部省份仍处于拐点左侧。采取多种方法进
行稳健性检验，结论依然成立。（3）数智化水平对企业碳绩效的影响具有省份异质性，
区域地理位置、环境规制强度与碳排放量等因素均会影响数智化水平的作用效果，数
智化水平在中部地区、低强度环境规制、低碳排放水平的省份中作用更为显著。（4）
机制检验结果表明，绿色技术创新在数智化水平、数字化水平、智能化水平和企业碳
绩效之间均发挥部分中介作用，数智化水平、数字化水平与异质性绿色技术创新之间
存在U型关系，而两类绿色技术创新对企业碳绩效具有正向促进作用。相比改进型
绿色技术创新，发明型绿色技术创新在数智化水平各维度与企业碳绩效之间的传导效
应更为显著。
关键词：数智化水平；企业碳绩效；绿色技术创新；U型关系
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ABSTRACT
Energyconservation,emissionreduction,andlow-carbondevelopmentarethekeyto
promotingsustainabledevelopmentintheworld,andalsoanimportantpathforChinato
achieveits“dualcarbon”goalsasscheduledparedwithothercountriesorregions,
Chinaisinaperiodofrapiddevelopment,andtraditionalindustriesoverlyrelyonfossil
fuels,whichputsgreaterpressureonChinatoreducecarbonemissions.Digitalizationand
intelligenttransformationarethemaincharacteristicsofeconomicandsocialdevelopment,
aswellasthe“experimentalfield”and“enabler”forpromotingthe“dualcarbon”
goal.Atthesametime,greentechnologyinnovationisanimportantmeanstosolveresource
consumptionandenvironmentalpollution.Digitalizationcanreducethecostofgreen
technologyinnovationforenterprises,improvetheenthusiasmfortechnologicalinnovation,
andthusenhancecarbonperformanceparedtocarbonemissions,carbonperformance
alsotakesintoaccountenergyconsumptionstructureandeconomicdevelopmentlevel,
whichismorerelevanttotheconnotationofhigh-qualityeconomicdevelopmentinChina.
However,existingresearchfocusesmoreonthelinearimpactofdigitaleconomyanddigital
financeoncarbonemissions,neglectingthenonlinearimpactofdigitalizationlevelon
carbonperformance,anditstransmissionmechanismneedsfurtherexploration.Therefore,
thisstudyisbasedonresource-basedtheory,decouplingtheory,andenvironmentalKuznets
theory,andusespaneldataofChineseindustrialenterprisesfrom2010to2021anddynamic
GMMmodelstoempiricallytestthenonlinearimpactmechanismofdigitalizationlevelon
corporatecarbonperformance,aswellasthemediatingmechanismofgreentechnology
innovationinit.
Theresearchresultsindicatethat:(1)Duringtheinspectionperiod,theaveragelevelof
digitalizationinChinawas0.146,withonlytheeasternregionbeinghigherthanthenational
average,showingadecreasingtrendintheeast,middle,andwest.Fromthetrendofchange,
theoveralllevelofdigitalizationisshowingasignificantincreasingtrend,andthetrendof
digitalizationtransformationisirreversible.Theaveragecarbonperformancelevelof
enterprisesis0.401,anditshowsafluctuatingdownwardtrendoverall,alsoshowinga
decreasingstatefromtheeastern,centraltowesternregions.Thereisstillsignificantroom
forimprovementinthecarbonperformanceofenterprises.(2)ThereisaU-shaped
relationshipbetweenthelevelofdigitalizationanditsvariousdimensions,aswellasthe
carbonperformanceofenterprises,withafirstsuppressionandthenanincrease.Currently,
thelevelofdigitalizationinmostprovincesisstillontheleftsideoftheinflectionpoint,
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数智化水平对企业碳绩效的影响及作用机制研究
withonlyBeijingcrossingtheinflectionpoint.Fromamultidimensionalperspective,the
levelofdigitalizationinthecentralandwesternregionsstillhasanegativeimpacton
corporatecarbonperformance.Itisnecessarytoacceleratetheconstructionofdigital
infrastructureandpromotetheintegrationandapplicationofdigitaltechnologyinproduction
andlife;Forthelevelofintelligence,onlyeasternprovincessuchasBeijing,Jiangsu,
Shandong,andGuangdonghavecrossedtheinflectionpoint,whilecentralandwestern
provincesarestillontheleftsideoftheinflectionpoint.Multiplemethodswereusedfor
robustnesstesting,andtheresultsremainedvalid.(3)Theimpactofdigitalizationlevelon
corporatecarbonperformanceisheterogeneousacrossprovinces.Factorssuchasregional
geographiclocation,environmentalregulationintensity,andcarbonemissionscanaffectthe
effectivenessofdigitalizationlevel.Theeffectofdigitalizationlevelismoresignificantin
centralregions,provinceswithlowintensityenvironmentalregulation,andlowcarbon
emissionlevels.(4)Themechanismtestresultsindicatethatgreentechnologyinnovation
playsapartialmediatingrolebetweenthelevelofdigitalization,digitalization,intelligence,
andcorporatecarbonperformance.ThereisaU-shapedrelationshipbetweenthelevelof
digitalization,digitalization,andtwotypesofgreentechnologyinnovation,whichhavea
positivepromotingeffectoncorporatecarbonperformanceparedtoimprovedgreen
technologyinnovation,inventionbasedgreentechnologyinnovationhasamoresignificant
transmissioneffectbetweenvariousdimensionsofdigitalizationlevelandcorporatecarbon
performance.
levelofmathematicalintelligence;corporatecarbonperformance;green
technologyinnovation;U-shapedrelationship
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