Abstract：Based on the financial data of China’s A-share manufacturing listed enterprises from 2012 to 2021, the implementation of the “integration of industrialization and informatization” standard implementation pilot policy is taken as a quasi-natural experiment for the government to promote the digital transformation of enterprises, and the impact of the “integration of industrialization and informatization” on the cost stickiness is explored. The results show that the “integration of industrialization and informatization” can restrain the cost stickiness, with management agency cost, optimistic expectation cost and labor adjustment cost playing mediating roles. Further analysis shows that the “integration of industrialization and informatization” helps enterprises overcome the obstacles of “can’t turn” and “dare not turn” in the process of autonomous transformation. In addition, reducing the government’s failure in implementing the “integration of industrialization and informatization” can improve the effectiveness of policies. The economic consequences analysis shows that the inhibition effect of the “integration of industrialization and informatization” on cost stickiness can bring about the improvement of enterprise value.
杨洁，史今，王兴光. 政府推动的企业数字化转型对成本粘性的影响研究[J]. 管理学报, 2024, 21(12): 1860-.
YANG Jie，SHI Jin，WANG Xingguang. Study on the Impact of Government-Driven Enterprise Digital Transformation on Cost Stickiness. Chinese Journal of Management, 2024, 21(12): 1860-.
