The Influence and Mechanism of Digital Transformation on the High-Quality Development of Enterprises—Based on the Analysis of Data of A-Share Listed Companies in China

随着信息技术的不断深入发展，数字化转型也已经成为各企业迈向高质量发展的重要路径选择。本文选取2008~2023年A股上市企业的数据，对数字化转型对企业高质量发展的影响结果及路径进行分析。研究结果表明：数字化转型对企业实现高质量发展具有显著的推动作用；企业治理水平与风险管控能力在这一过程中发挥了重要的中介效应，即数字化转型通过提升企业治理水平和增强风险控制能力，进一步助力企业实现高质量发展；此外，相较于非国有企业而言，国有企业在数字化转型中更具优势，更易于取得突破性进展，从而更有效地促进企业高质量发展水平的提升。基于此，本文提出以下建议：政府层面应制定具备全局视野的数字化转型战略规划，并构建与之相匹配的、协调统一的政策体系；企业层面则需要制定明确的数字化转型的战略计划，进一步明晰转型的目标、路径以及实施步骤，同时还需要多方面提升企业治理水平与风险防控能力，以此全面推动企业的高质量发展。As information technology continues to advance, digital transformation has become a crucial path for companies to achieve high-quality development. This paper selects data from A-share listed companies between 2008 and 2023 to analyze the impact and pathways of digital transformation on corporate high-quality development. The research findings indicate that digital transformation significantly promotes high-quality development in enterprises; corporate governance efficiency and risk management capabilities play important mediating roles in this process, meaning that digital transformation enhances corporate governance levels and strengthens risk control capabilities, further facilitating high-quality development. Moreover, compared to non-state-owned enterprises, state-owned enterprises have more advantages in digital transformation, making it easier for them to achieve breakthroughs, thus effectively promoting the improvement of high-quality development levels. Based on this, the paper proposes the following recommendations: at the government level, there should be a comprehensive digital transformation strategy plan with a global perspective, along with a coordinated and unified policy system; at the enterprise level, clear digital transformation strategic plans need to be formulated, further clarifying the goals, pathways, and implementation steps of the transformation. Additionally, efforts should be made to enhance corporate governance levels and risk prevention capabilities across multiple fronts, thereby comprehensively promoting high-quality development.