中小企业数字化转型对于打造“专精特新”“小巨人”企业以及实现数字经济的提质增效具有重要意义。基于高阶梯队理论，使用2023年首批280家创新型中小企业的样本数据，采用问卷调查法分析管理者数字素养对中小企业数字化转型的影响及其作用机制。研究结果表明：管理者数字素养通过提升企业学习吸收能力和促进企业人力资本升级的双重机制推动中小企业数字化转型。女性管理者和地方政策感知正向调节了管理者数字素养与中小企业人力资本升级、学习吸收能力之间的关系。研究结论可深化对中小企业数字化转型的解读，丰富中小企业数字化转型影响因素的相关研究，还可为中国中小企业通过培育管理者数字素养，加快数字化转型提供经验证据。

The digital transformation of small and medium-sized enterprises (SMEs) is of great significance to build “professional, elaborate, special and novel” and “little giant” enterprises and realize the improvement of quality and efficiency of digital economy. Based on the upper echelon theory, this study uses the sample data of 280 innovative SMEs in China to analyze the impact of managers’ digital literacy on the digital transformation of SMEs. The results show that managers’ digital literacy promotes the digital transformation of SMEs through the dual mechanism of improving enterprises’ learning and absorption capacity and promoting enterprises’ human capital upgrading, while the direct impact of managers’ digital literacy on the digital transformation of SMEs is not significant. Manager gender and local policy perception moderate the relationship between managers’ digital literacy and human capital upgrading and learning absorptive capacity in SMEs. The conclusions can deepen the interpretation of the digital transformation of SMEs, enrich the relevant research on the influencing factors of the digital transformation of SMEs, and provide empirical evidence for Chinese SMEs to accelerate the digital transformation by cultivating managers’ digital literacy.

F272.92

国家社科基金重点项目“大国竞争时代一体化国家战略体系和能力研究”（21AZD084）；黑龙江省艺术科学规划项目“基于数字治理的城市旅游形象塑造与提升路径研究”（2022C015）