数字化转型对企业创新绩效影响研究

——基于高管薪酬激励的调节效应

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键词：数字化转型；创新绩效；调节效应；高管薪酬激励 中图分类号：F49；F230 文献标识码：A doi：10.3969/j.issn.1672-2272.202504038

Digital Transformation and Corporate Innovation Performance： The Moderating Effect of Executive Compensation Incentives

Zhou Qingming，Deng Yi （School of Economicsand Trade，Hunan Universityof Technology，Zhuzhou 4l2oo7，China）

Abstract：Innovation is the cornerstone of enterprise development and progress，but also the guarantee of enterprise competitiveness.By collecting relevant data of Chinese listed enterprises from 2013 to 2023，this paper explores the relationship between digital transformation and innovation performance， as well as the effect of executive compensation incentive on the two.The empirical results show that： first，the degree of enterprise digital transformation significantly promotes innovation performance; Second，the higher the executive compensation incentive，the more significant the impact of digital transformation on enterprise innovation performance；Third，heterogeneity research shows that the moderating effect of executive compensation is more significant in non-state-owned enterprises，enterprises in the eastern region and high一tech enterprises.In short，enterprises should build an effective executive compensation incentive system，improve the wilingness of management to innovate，and actively carry out digital transformation，so as to improve the innovation ability and innovation quality of enterprises.

Key Words：Digital Transformation；Innovation Performance；Regulating Effect；Executive Compensation Incentive

0 引言

企业创新在经济发展和社会建设中具有重要地位，是推动社会发展的重要动力之一，而数字化作为当今时代的重要特征，已成为国家发展的重要动力[，企业创新与数字化转型的深度融合，将进一步助力社会的高质量发展。（剩余12822字）