数实产业技术融合对企业绿色技术创新的影响
——来自中国A股上市公司的证据
打开文本图片集
关键词：数实产业技术融合；绿色技术创新；研发投入；信息不对称；分析师关注度中图分类号：F273.1;F832.51；X322 文献标识码：A doi：10.3969/j.issn.1672-2272.202505091
The Impact of Digital-Real Industry Technology Integration on Enterprise Green Technology Innovation： Evidence from China's A-share Listed Companies
Song Guanzheng （School of Accounting，Xinjiang University of Finance & Economics，Urumqi 830ol2，China）
Abstract：In the context of the integrated development of digital technology and physical industrial technology，green technology innovation has become an important way for enterprises to achieve sustainable development and improve their core competitiveness. Based on the data of A- share listed companies in China from 2O08 to 2023，this paper systematically analyzes the impact of digital and real industrial technology integration on the green technology innovation ability of enterprises and its internal mechanism.The results show that the integration of digital and real industrial technologies significantly promotes the improvement of the level of green technology innovation of enterprises.The results show that the integration of digital and real industrial technology can promote enterprises to actively carry out green technology innovation by increasing enterprise R&D investment，reducing information asymmetry，and improving analysts’attention. The results of heterogeneity analysis show that the integration of digital and real industry technologies has a more obvious role in promoting green technology innovation among large enterprises，older enterprises，non一heavy pollting enterprises and enterprises with high level of digital infrastructure. The conclusions of this study expand the research perspective of theintegration and development of digital technology and physical industrial technology，and provide thinking for enterprises to carry out green technology innovation.
Key Words： Digital，Real， Industrial and Technological Integration；Green Technology Innovation; R&D Investment; Information Asymmetry；Analyst Attention
0 引言
改革开放以来，中国经济快速发展，并逐步成为全球第二大经济体。（剩余14746字）
