数字化转型对体育企业经营绩效影响
——基于A股上市体育企业经验证据
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关键词：数字化转型；经营风险；运营成本；运营效率；经营绩效
文章编号：1001-747X（2025）04-0447-15 文献标志码：A 中图分类号：G80-052
DOI：10. 16063/j. cnki. issn1001-747x.2025.04.007
The Impact of Digital Transformation on Business Performance of Sports Firms
—Based on Empirical Evidence from A-Share Listed Sports Firms SHAO Jiping’，FU Jin ²，WEI Bin³
（1. Department of Physical Education，Lanzhou University of Finance and Economics，Lanzhou 73oo20，China; 1.TeachingandResearch Departmentof Physical Education，LanzhouUniversityof Technology，Lanzhou 73O50，China; 3.School of Marxism，Sichuan Minzu College，Ganzi 6261OO，Sichuan，China）
Abstract：Digitaltransformationbreaksthedevelopment limitationsandopensanew growth path forthesports industry，a key driving forcefor theconstructionofastrong sports nation.BasedonthedataofChina’sAsharelistedsports enterprises from 2010 to2O23，this paper empiricallyexamines theimpactandmechanism of digitaltransformationon thebusiness performanceofsportsenterprises.Itisfoundthatthedigitaltransformationof sportsenterprises willefectivelypromotehe improvementoftheirbusinessperformance，andtheconclusionstillholdsaftertherobustness test.Themechanismtestfurther revealsthatdigitaltransformationpromotes theconclusionsillholdsaftertherobustness test.Themechanism test further revealsthatdigitaltransformationpromotesthebusinessperformanceof sportsenterprises through threechannelsofaction，i. e.，digitaltransformationcanreducethebusinessriskofsportsenterprises，reducetheoperatingcostandimprovethe operatingeficiency，inturimprovingthelevelofbusinessperformance.Heterogeneityanalysisshows thatthefacitating effctofdigital transformationontheoperatingperformanceofsports enterprisesdoesnotdifersignificantlydepending onhe typeofbusiness，butdigitalizationismorefectiveinplayingaperformancefacilitatingroleinenterpriseswithlowercapital intensityandlowerlevelof internalcontrol.Thisstudyprovidesnewinsightsintotheeconomicefectivenessof digital ransformation in sports firms，providing empirical evidence and policyimplications for improving business performar
Key words：digital transformation；operational risk；operationalcost；operational eficiency；operational performance
体育产业正以前所未有的速度蓬勃发展，成为推动经济繁荣的重要引擎，更是提升全民健康水平、促进社会和谐发展的关键力量。（剩余19736字）
