Research on the Influence Mechanism of Digital Transformation on Innovation Performance of Manufacturing Enterprises

本研究旨在探讨数字化转型与企业内部控制、创新绩效及其作用机制之间的关系。选取“数字化转型”作为核心解释变量，因其是推动企业创新的关键驱动力；“内部控制”作为中介变量，体现其在数字化进程中的桥梁作用；“创新绩效”为被解释变量，反映企业创新成果；“员工素质结构”作为调节变量，揭示人力资本在数字化中的适应性；“中介效应”则突出机制研究的核心。研究通过理论分析和实证检验发现，数字化转型对企业创新绩效的显著提升已经在多元回归分析中得到了验证。同时，在优化企业决策效率、激发管理者创新动力的数字化转型与创新绩效之间，内部控制发挥了重要的中介作用。此外，异质性分析结果表明，数字化转型在小型企业、高科技产业以及私营企业中更能促进创新表现。为了确保研究结果的稳健性，本研究还进行了多种稳健性检验和内生性检验，结果均支持了上述结论。最终，中介机构测试进一步确认了内部控制的中介作用，介于数字化转型和创新绩效之间。因此，企业在推进数字化转型过程中，应结合自身特点，加强内部控制体系优化，以提升企业创新业绩和市场竞争力，制定符合实际情况的数字化转型战略。This study aims to explore the relationship between digital transformation and corporate internal control, innovation performance, and their mechanisms of interaction. The core explanatory variable is “digital transformation”, as it is a key driver of corporate innovation; “internal control” serves as a mediating variable, highlighting its bridging role in the digitalization process; “innovation performance” is the dependent variable, reflecting the outcomes of corporate innovation; “employee quality structure” acts as a moderating variable, revealing the adaptability of human capital in digitalization; and “mediation effect” underscores the core of mechanism research. Through theoretical analysis and empirical testing, the study finds that the significant improvement in corporate innovation performance due to digital transformation has been verified through multiple regression analysis. Additionally, internal control plays a crucial mediating role between digital transformation and innovation performance, which optimizes decision-making efficiency and stimulates managers’ innovative motivation. Furthermore, heterogeneity analysis results show that digital transformation more effectively promotes innovation performance in small enterprises, high-tech industries, and private enterprises. To ensure the robustness of the research findings, various robustness tests and endogeneity tests were conducted, all of which support the aforementioned conclusions. Ultimately, mediation tests further confirm the mediating role of internal control between digital transformation and innovation performance. Therefore, companies should combine their own characteristics, strengthen the optimization of internal control systems, to enhance corporate innovation performance and market competitiveness, and develop digital transformation strategies that fit their actual conditions.