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在数字经济与绿色发展深度融合的背景下,提升企业韧性成为企业抵御外部风险、实现可持续发展的核心抓手,数字化转型则为企业韧性培育提供了重要路径。以2016—2023年沪深A股上市公司为研究样本,探究数字化转型对企业韧性的影响及作用机制,实证结果显示:数字化转型可显著提升企业韧性,该结论经内生性检验与稳健性检验后仍成立;融资约束和绿色创新绩效分别在数字化转型与企业韧性之间发挥独立中介作用,且二者构成链式中介路径,即数字化转型通过缓解企业融资约束,进而提升绿色创新绩效,最终推动企业韧性增强;异质性分析发现,数字化转型对企业韧性的赋能效应在国有企业、非制造业企业以及东部地区企业中更为显著。进一步研究发现,人工智能技术作为数字化转型的核心技术载体,对企业韧性存在显著的提升作用。研究结果丰富了数字化转型与企业韧性的相关理论研究,为企业培育发展韧性提供了实证参考,也为政府制定数字化转型与绿色发展融合的相关政策提供了决策依据。
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