中国数字经济在党中央的部署下已进入快速发展新阶段，数字经济日益成为推进中国式现代化的战略性力量。数字政府作为我国发展数字经济的重要平台与抓手，为我国数字经济的开展提供了良好的政策环境和基础设施支持。新质生产力于2023年9月被正式提出，这是结合我国经济高质量发展要求对传统生产力的进一步补充与完善。作为我国创新的主体——企业，是科技成果转化为现实生产力的平台，我国发展新质生产力终究要落实到企业新质生产力的提升。在数字经济与我国大力发展新质生产力的背景下，探究数字政府建设对企业新质生产力的影响对我国高质量发展具有重要意义。

现有研究集中在数字政府建设的经济效应和企业新质生产力影响因素的微观层面解释，缺乏企业新质生产力宏观层面的影响因素分析。因此，本文以Ａ股上市企业2017年至2022年的面板数据为样本，将其与省级数字政府建设数据合并进行实证研究，探究腐败治理背景下，数字政府建设对企业新质生产力的影响及作用机制。研究结果表明：（1）数字政府建设对企业新质生产力具有显著的促进作用。（2）腐败治理对企业新质生产力具有显著的促进作用。（3）腐败治理在数字政府建设与企业新质生产力中具有正向调节作用。机制分析发现，数字政府建设通过外部监督效应和内部治理效应两方面提升企业新质生产力。从企业外部来看，数字政府建设通过提升环境法治化水平、提高政府透明度和降低经济政策的不确定性三种方式监督市场公平性并优化营商环境，为企业新质生产力的实现提供良好的外部条件。从企业内部来看，数字政府建设带动企业数字化转型，从降低企业代理成本、缓解融资约束和提升企业ESG表现三方面提升企业内部治理水平。进一步研究表明，数字政府建设和腐败治理均促进了企业绿色创新；腐败治理正向调节数字政府建设与企业绿色创新之间的关系。异质性分析发现，数字政府建设对企业新质生产力的影响在互联网发展水平较高的区域、数字化转型程度较低的企业、小规模和实体企业中更为显著。最后，结合具体的研究结论提出相关政策建议。

本文系统研究了数字政府建设和腐败治理对企业新质生产力的影响和内在作用机制，丰富了数字政府建设的经济后果研究，并从政府宏观层面的角度深入探究了影响企业新质生产力的因素，为政府进一步推进数字化建设，科学高效地提高企业新质生产力水平提供经验证据。

Under the arrangement of the Central Committee of the Communist Party of China, China's digital economy has entered a new stage of rapid development. The digital economy is increasingly becoming a strategic force for promoting Chinese-style modernization. The digital government, as an important platform and means for the development of China's digital economy, provides a favorable policy environment and infrastructure support for the advancement of the digital economy in China. The new-quality productive forces were formally proposed in September 2023, which is a further supplement and improvement to the traditional productive forces in accordance with the requirements of high-quality economic development in China. As the main body of innovation in China - enterprises are the platform for converting scientific and technological achievements into real productive forces. The development of new-quality productive forces in China ultimately needs to be implemented in the enhancement of the new-quality productive forces of enterprises. In the context of the digital economy and China's vigorous development of new-quality productive forces, exploring the influence of digital government construction on the new-quality productive forces of enterprises is of great significance for China's high-quality development.

Existing studies have primarily concentrated on micro-level explanations of the economic effects of digital government construction and the influencing factors of enterprises' new quality productivity, yet they have neglected macro-level analyses of these influencing factors. Consequently, this paper selects panel data from A-share listed companies between 2017 and 2022 as samples, integrates them with provincial-level digital government construction data to conduct empirical research, and investigates the impact of digital government construction on enterprises' new quality productivity and its underlying mechanisms within the context of corruption governance. The findings indicate that:（1）The construction of digital government plays a crucial role in enhancing the new-quality productivity of enterprises.（2）Anti-corruption governance significantly contributes to improving the new-quality productivity of enterprises.（3）Anti-corruption governance positively moderates the relationship between digital government construction and the new-quality productivity of enterprises. The mechanism analysis shows that the construction of digital government improves the new quality productivity of enterprises through the external supervision effect and the internal governance effect. From the external perspective of enterprises, the construction of digital government monitors market fairness and optimizes the business environment by improving the level of environmental rule of law, improving government transparency and reducing the uncertainty of economic policies, so as to provide good external conditions for the realization of new quality productivity of enterprises. From the internal perspective of enterprises, The development of digital government initiatives propels the digital transformation of enterprises, enhancing their internal governance in three key dimensions: reducing agency costs, mitigating financing constraints, and improving ESG performance. Further empirical investigation reveals that the advancement of digital governance infrastructure and anti-corruption enforcement mechanisms collectively foster corporate-level environmental innovation strategies. Notably, the presence of robust anti-corruption frameworks functions as a critical contingency variable that amplifies the positive influence of digital government initiatives on enterprises' new-era productivity metrics, particularly those associated with technological sophistication and sustainable operational practices. Through sub-group analysis, this study identifies nuanced variations in the impact dynamics: regions characterized by advanced Internet penetration exhibit heightened responsiveness to digital government interventions in terms of enhancing corporate productivity quality. Conversely, enterprises with nascent digital transformation capabilities, smaller operational scales, and substantive industry presence demonstrate greater susceptibility to productivity gains stemming from digital government initiatives. These findings underscore the intricate interplay between institutional reforms and firm-specific characteristics in shaping innovation outcomes. Drawing on these empirical insights, the paper concludes with tailored policy recommendations aimed at optimizing the synergistic effects of digital governance and anti-corruption efforts, with particular emphasis on regional infrastructure development and targeted support for lagging-sector enterprises.

 This study conducts a comprehensive examination of how digital government development and anti-corruption governance influence enterprises' new-era productivity quality, thereby contributing to the literature on the economic ramifications of digital government initiatives. By delving into the factors affecting enterprise productivity from a macro-governmental perspective, this research offers novel insights into the underlying mechanisms at play. Ultimately, it provides robust empirical evidence to inform governmental strategies aimed at advancing digital infrastructure and enhancing enterprises' productivity quality in a scientifically sound and efficient manner.

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