在科技迅猛发展的当下,数字中国的构建已成为中国现代化进程中的重要引擎。企业作为经济主体,实现数字化转型是未来发展的必然趋势,而企业的可持续发展能力同一个企业的生存和壮大联系紧密。鉴于此,本文就数字化转型对企业可持续发展能力的影响展开研究,收集并分析国内沪深A股上市公司2013~2022年的数据,实证研究了两者之间的关系和内部控制在其中发挥的中介作用。研究结果表明:数字化转型与企业可持续发展能力正相关,数字化转型通过提升内部控制质量来强化企业可持续发展能力。最后,通过异质性分析发现,数字化转型在中小型企业中对可持续发展能力的促进作用尤为突出。本文根据上述研究结论,为企业未来发展决策以及政府相关政策调整提出相关建议。In the current era of rapid technological development, the construction of Digital China has become an important engine in China’s modernization process. As enterprises are economic entities, achieving digital transformation is an inevitable trend for future development, and the capacity for sustainable development of an enterprise is closely related to its survival and growth. In view of this, this article conducts research on the impact of digital transformation on the sustainable development capability of enterprises, collecting and analyzing data from domestic A-share listed companies from 2013 to 2022. The empirical study examines the relationship between these two factors and the mediating role played by internal control. The research results show that there is a positive correlation between digital transformation and the sustainable development capability of enterprises, with digital transformation enhancing the quality of internal control to strengthen their sustainable development capability. Finally, through heterogeneity analysis, it is found that digital transformation has a particularly prominent promoting effect on the sustain
