光环之下：纳税信用评级能促进企业数字化转型吗？
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中图分类号：F812 文献标志码：A 文章编号：1007-8576（2025）04-0026-11
DOI：10.16716/j.cnki.65-1030/f.2025.04.003
Under the Halo： Can Tax Credit Ratings Boost Digital Transformation？
NIUBiao
（ChineseAcademyofFiscalSciences，Beijing1OO142，China）
Abstract： Comprehensivelypromoting thedigital transformationof enterprises is ntjustanimportantprerequisiteforachieving high-qualitydevelopmentofenterprises，itisakeydriverofbuildingadigitalChina.This papertakesA-sharecompanies listed ontheShanghai andShenzhenstock exchanges from2O15to2021astheresearch object，empiricallyanalyzesthe impactand mechanism ofthetaxcreditrating systemonthedigitaltransformationofenterprises，and examines themoderatingroleof the external environmentinwhich enterprisesarelocated.Theresearchresultsshowthatthetaxcredit rating systemcansignificantlypromotethedigitaltransformationofenterprises.Themechanismanalysis indicates thatthetaxcreditratingsystemcan promotethedigitaltransformationof enterprises through incentivemechanismsand governance mechanisms.Theincentive mechanism includesaleviatingthefinancingconstraintsofenterprisesandimprovingthereputationofenterprises，whilethe governance mechanismincludes enhancingtheinternalcontrolleveland informationtransparencyofenterprises.Theheterogeneityanalysisrevealsthathentheexteralenvironmentuncertaintyislow，thesocialtrustlevelisigh，theconomicdevelopmentlevelishigh，andthetechnologicalmarketenvironmentisgood，thepromotingefectofthetaxceditratingsystemon thedigitaltransformationofenterprises ismoresignificant.Ithefuture，governmentdepartmentsshouldcontinuouslyiovate the managementmodelformicroenterprisesandencourage thedigitaltransformationofenterprises througharobustandeffectivepolicypackage.Enterprises should paytaxes ingoodfaith，regardtax creditasthecredit assetoftheenterprise，andgive full play to its driving role in digital transformation.
Key Words： tax credit rating; digital transformation; financing constraints; internal control
一、问题的提出
在数字时代背景下，加快数字中国建设、推动实体经济高质量发展是推进中国式现代化的重要引擎。（剩余15056字）
