數字化轉型對企業績效的影響與機制分析——基於崗位結構的中介作用

數字化轉型對企業績效的影響與機制分析

——基於崗位結構的中介作用

王廣慧 ^1,2 王俊 ²

（1. 吉林大學數量經濟研究中心，2. 吉林大學商學與管理學院，長春 130012）

摘　要：在全球經濟數字化浪潮與我國“數字中國”建設戰略背景下，企業數字化轉型已成為推動經濟發展的關鍵力量。然而，數字化轉型如何通過重新配置人力資源影響企業績效，尚缺乏系統探討。本文基於資源編排理論，以 2016-2023 年 A 股上市公司為樣本，以崗位結構作為企業人力資源重新配置的代理變量，採用隨機效應模型檢驗了數字化轉型對企業績效的影響機制。研究發現：數字化轉型顯著促進企業績效，而且該影響主要通過崗位結構調整實現。具體表現為數字化轉型提高了技術人員與銷售人員的比例進而提升企業績效，技術研發與市場拓展是數字化轉型賦能企業經營的核心路徑。實證結果也表明數字化轉型使企業生產、行政和財務人員的比例明顯降低，但是這些崗位的調整並未推動企業績效提升，這可能與企業綜合成本上升以及資產規模有關。本研究揭示了人力資源配置在數字化轉型過程中的關鍵作用，為企業制定數字化轉型策略提供了證據支持。

關鍵字：數字化轉型；企業績效；崗位結構；企業資產規模；資源編排理論

Impact and Mechanism Analysis of Digital Transformation on Corporate

Performance: Evidence from the Mediating Effect of Job Structure

Wang Guanghui^1,2 Wang Jun²

（1.Center for Quantitative Economics, Jilin University; 2. School of Business and

Management, Jilin University, 130012,Changchun , Jilin)

Abstract: Against the backdrop of the global digital economy trend and China’s national strategy of developing the Digital China initiative, corporate digital transformation has emerged as a crucial engine for economic development. However, few systematic studies have explored how digital transformation affects corporate performance through the reallocation of human resources. Based on the resource orchestration theory, this paper takes China’s A-share listed companies from 2016 to 2023 as research samples and uses job structure as the proxy variable for human resource reallocation. Arandom-effects model is applied to investigate the mechanism through which digital transformation impacts corporate performance. The empirical results show that digital transformation significantly improves corporate performance, and such improvement is mainly realized via adjustments in job structure. Specifically, digital transformation increases the proportion of technical and sales employees and consequently lifts firm performance; technological R&D and market expansion serve as the core channels for digital transformation to empower corporate operations. Meanwhile, digital transformation substantially reduces the share of production, administrative and financial staff, yet adjustments to these job categories fail to boost corporate performance, which may stem from rising overall costs and firm asset scale. This study identifies the essential role of human resource allocation in digital transformation and provides empirical evidence for enterprises to design relevant digital transformation strategies.

Key words: Digital Transformation; Corporate Performance; Job Structure; Firm Asset Scale;Resource Orchestration Theory

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