企业新质生产力如何赋能财务绩效？
——基于国有上市公司的实证证据
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中图分类号：F275 文献标识码：A doi：10.3969/j.issn.1672-2272.202511032
Abstract：New quality productive forces has become the core driving force for current economic transformation and high-quality development，and enterprises must take this opportunity to enhance their financial performance.Based on the data of China's A-share state-owned listed companies from 2012 to 2022，this paper empirically analyzes the impact effect and mechanism of the new quality productivity of enterprises on the financial performance of state-owned enterprises.The regression results show that the new quality productivity of enterprises has a significant promoting effect on improving the financial performance of state-owned enterprises，and this conclusion is robust.Mechanism analysis indicates that the new quality productivity of enterprises can enhance internal control and reduce operating costs to improve the financial performance of state-owned enterprises，and the degree of industry competition can strengthen the impact effect of the new quality productivity of enterprises on the financial performance of state-owned enterprises.Heterogeneity analysis indicates that the new quality productivity of enterprises has a more significant effect on improving the financial performance of state-owned enterprises in the eastern region，listed on the main board，and with low information transparency. Therefore，state-owned enterprises should accelerate diversified innovation and transformation and upgrading，establish efficient accounting and management information systems，and build a closed loop of ful-chain cost management. Government departments should stimulate the innovation vitality of stateowned enterprises，encourage capital to flow into new quality productivity fields，and improve the legal system for fair competition.The research conclusion provides an important theoretical basis for stateowned enterprises to transform new productive forces into actual financial benefits.
Keywords：new quality productive forces of enterprises;financial performance;state-owned enterprises
0 引言
当前，全球新一轮科技革命和产业变革加速发展，人工智能、量子信息、先进制造、新能源等成为新的核心产业集群，极大牵动着国际政治经济格局的变化与演进。（剩余17730字）
