数字化转型、技术标准化能力与企业经营绩效

张兴刚¹，张任之²

（1.山东管理学院 会计学院，山东 济南 250100；2.中国社会科学院 工业经济研究所，北京 100006）

摘要：数字经济时代如何充分释放企业数字化转型价值潜力已成为关键议题。基于组织模块化视角与动态能力理论，以2011—2022年沪深A股上市公司为样本，探讨技术标准化能力在企业数字化转型过程中对企业经营绩效的影响。研究发现，数字化转型对企业经营绩效具有正向影响。机制分析发现，数字化转型通过提升创新速度、驱动供应链集成影响企业经营绩效。交互效应分析结果显示，技术标准化能力不仅能够强化数字化转型对企业经营绩效的提升作用，而且能够增强数字化转型对创新速度、供应链集成的促进作用。异质性分析结果显示，在知识产权保护水平高、竞争强度高以及非国有企业中，技术标准化能力的正向影响效应更加明显。本文的研究拓展了当前数字化转型、技术标准化能力和企业经营绩效之间的关系研究，进一步打开了企业数字化转型绩效的内部黑箱，对企业数字化转型价值实现具有一定的启示。

基金项目：山东省社会科学规划研究项目“数字平台驱动参与者创新的机制与路径研究”（23DJLG16）

关键词：信息基础设施建设；关键核心技术创新；技术融合；合作创新；数字化转型

作者简介：张兴刚，山东管理学院会计学院讲师；张任之，中国社会科学院工业经济研究所副编审，通信作者。

引用格式：张兴刚，张任之. 数字化转型、技术标准化能力与企业经营绩效[J]. 首都经济贸易大学学报，2026，28（4）：117-130.

Digital Transformation, Technology Standardization Capability, and Corporate Performance

ZHANG Xinggang¹, ZHANG Renzhi²

(1. Shandong Management University, Jinan 250100;

2. Chinese Academy of Social Sciences, Beijing 100006)

Abstract: In the era of the digital economy, the value realization of corporate digital transformation has become a central issue in both theory and practice. Existing research is largely from the technology adoption perspective, overlooking the complexity of digital technologies' deep synergy with existing business architectures and organizational processes. Therefore, this study aims to identify the key capability factors that cause performance differences in corporate digital transformation and to reveal the underlying mechanisms. Using a sample of non-financial listed companies on China's A-markets from 2011 to 2022, this study measures corporate performance using the entropy weight method, constructs a digital transformation index through annual report text analysis, and gauges technology standardization capability based on the number of formal standards in which the firm participates. Employing fixed-fects models, instrumental variable regressions, and propensity score matching, it empirically examines the moderating effect of technology standardization capability on the relation between digital transformation and corporate performance.

The results show that: (1) Digital transformation has a significant positive impact on corporate performance; (2) digital transformation improves corporate performance through two pathways: accelerating innovation speed and driving supply chain integration; (3) technology standardization capability is a key higher-order capability that unlocks the potential of digital transformation—when technology standardization capability is high, the positive effect of digital transformation on corporate performance is stronger, and its positive effects on innovation speed and supply chain integration are also stronger; (4) heterogeneity analysis reveals that the performance-enhancing role of technology standardization capability in digital transformation is more pronounced in subsamples with strong intellectual property protection, high market competition intensity, and non-state-owned enterprises.

The potential contributions of this study are twofold: Based on organizational modularity theory, it identifies technology standardization capability as a key higher-order capability that explains performance differences in digital transformation; additionally, by investigating the moderating role of technology standardization capability, it reveals the specific processes and boundary conditions that lead to performance differences. In terms of managerial implications, firms should leverage technology standardization capability as a strategic lever to enhance digital transformation performance by internalizing interface standards, transforming architectural rules, and externalizing design rules. Moreover, firms should allocate resources for building technology standardization capability in a context-dependent manner to more effectively unleash the value potential of digital transformation.

Keywords: digital transformation; technology standardization capability; organizational modularity; innovation speed; supply chain integration

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