制造业数字化战略为何脱耦：制度压力的差异化影响与数字化变革认知的调节作用

摘要/Abstract

摘要： 虽然制度压力塑造了制造业数字化战略环境，但由于数字化投入呈现周期长、风险大、收益少等特点，部分企业出于获取财政补贴等目的，在数字化战略中存在“言行不一”的脱耦现象。探求这一现象背后的影响机制，是提升企业数字化转型有效性的关键。基于脱耦理论与变革认知理论，本文探讨了行业和区域制度压力对企业数字化战略的差异化影响，并考察了数字化变革认知的调节作用。以2010—2020中国A股制造业上市公司为研究样本，采用固定效应模型进行实证检验。研究结果表明：①行业制度压力正向影响实质性数字化战略，区域制度压力正向影响策略性数字化战略；②数字化变革认知前瞻性增强行业制度压力对实质性数字化战略的影响，却削弱区域制度压力对策略性数字化战略的影响；③数字化变革认知持续性U型调节行业制度压力与实质性数字化战略的关系，倒U型调节区域制度压力与策略性数字化战略的关系。本文基于脱耦理论揭示了数字化战略的选择机制，从制度压力视角识别了其脱耦的前因要素，并且，基于数字化情境重构了认知维度，嵌入时间逻辑，拓展了制度压力对数字化战略的影响边界。

关键词: 制度压力, 数字化战略, 脱耦理论, 数字化变革认知

Abstract: Institutional pressure has shaped the digital strategy environment of manufacturing enterprises, but given the long cycle, high risk and low effectiveness of digital investment, some enterprises just pay lip service to digital strategy in order to enjoy financial subsidies and other preferential policies, resulting in a decoupling phenomenon of ‘discrepancy between words and deeds’ in their digital strategies. Therefore, exploring the mechanism underlying the phenomenon is crucial to boosting the digital transformation of enterprises. Based on decoupling theory and change cognition theory, this paper explores the differential impact of industry and regional institutional pressure on corporate digital strategies, and examines the moderating effect of digital change cognition. The paper takes Chinese A-share manufacturing firms listed between 2010 and 2020 as the research sample and uses a fixed-effect model for empirical testing. The results show that: (1) Industry institutional pressure positively affects substantive digital strategies(SUDS), and regional institutional pressure positively affects strategic digital strategies(STDS). (2) The forward-looking of digital change cognition enhances the impact of industry institutional pressure on SUDS, while weakening the impact of regional institutional pressure on STDS. (3) The sustainability of digital change cognition mediates the relationship between industry institutional pressure and substantive digital strategy in a U-shaped manner, and the inverted U-shaped mediates the relationship between regional institutional pressure and strategic digital strategy. The paper contributes to the theory of decoupling by revealing the selection mechanism of digital strategies, identifying the antecedent factors of decoupling from the perspective of institutional pressure, reconstructing the cognitive dimension based on the digital context, and expanding the boundary of influence by embedding a time logic.

Key words: institutional pressure, digital strategy, decoupling theory, digital change cognition

奉小斌, 郑汉忠, 肖博文. 制造业数字化战略为何脱耦：制度压力的差异化影响与数字化变革认知的调节作用[J]. 管理评论, 2026, 38(7): 44-55.

Feng Xiaobin, Zheng Hanzhong, Xiao Bowen. Why Are Manufacturing Digital Strategies Decoupled: The Differential Impact of Institutional Pressure and the Moderating Effect of Digital Change Cognition[J]. Management Review, 2026, 38(7): 44-55.

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