In the context of accelerating the construction of high-efficiency and standardized,fair competition,and fully open national unified market,enhance the efficiency of corporate resource allocation,relieve distortion of resource allocation,and allocate resources to high productivity enterprises,helping to comprehensively promote the improvement of enterprises’ entire factor productivity improvement,Further promote the high-quality development of the economy.The development of the digital economy has changed the method of allocation of resources in the background of the traditional economy,alleviated the distortion of the resource allocation caused by information asymmetry,and reshaped the mechanism for the allocation of resource element in the context of the traditional economic background,and help enterprises enhance their resource allocation efficiency.Therefore,the full research and analysis of the relationship between digital economy and the efficiency of corporate resource allocation is of great significance for promoting the development of corporate development.This article adopts data from the Shanghai-Shenzhen A-share listed company from 2011 to 2019 to build an empirical model,study the impact of digital economy development on the efficiency of corporate resource allocation,and incorporate corporate tax burden as a regulatory variable in the research model.The role of economic development and corporate resource allocation efficiency.Research conclusions show that: First,the development of the digital economy will have a certain weakening effect on the distortion of the resource allocation of the enterprise,which can significantly promote the improvement of the efficiency of corporate resource allocation;second,the corporate tax burden in the relationship between the two of the two is It plays a negative adjustment role.After a series of stability and endogenous discussions,the above conclusions are still established.Through intermediary effect research,the asset finance of enterprises has played some intermediary role in the conduction path of the two.Heterogeneity analysis found that in the case of distinguishing the degree of different regions and marketization and the education background of different executives,the digital economy has different impact on the efficiency of corporate resource allocation.Among enterprises with high education level,the impact of the digital economy on enterprises is more obvious.The research conclusions of this article help further unveil the development of the development of the digital economy that affects the efficiency of corporate resource allocation,thereby providing theoretical support and empirical evidence for the high-quality development of the digital economy. |