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数字化转型是提升企业绿色生产力、促进绿色低碳转型的重要途径。探讨了企业数字化转型对绿色全要素生产率的影响机理,并利用2013—2022年沪深A股上市公司数据和系统广义矩估计(GMM)模型进行实证分析。结果表明:数字化转型对绿色全要素生产率的影响存在先抑制后促进的U形关系;作用机制方面,企业数字化转型可以通过绿色技术创新和人力资本的赋能来提升绿色全要素生产率,且政府数字化建设能够正向调节这种提升作用;异质性检验表明,在东部地区、规模较大的企业、制造业和受融资约束较小的企业中,数字化转型对绿色全要素生产率的赋能效果更强。因此,要加快数字化转型进程,推动绿色技术创新和提升人力资本质量,进一步加强数字政府建设,从而提高绿色全要素生产率,助推企业绿色转型发展。

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