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In the context of digital economy, the international trade mode has undergone profound changes, so digital transformation has become the key to the sustainable development of foreign trade enterprises. In this paper, by collecting the data of 27 foreign trade enterprises listed in Shanghai and Shenzhen A shares from 2010 to 2020 and adopting the method of full text identification of enterprise comprehensive financial reports to quantify the intensity of enterprise digital transformation, the influence of digital transformation of foreign trade enterprises on the main business performance and the effect of two mediating variables of internal control and innovation ability of enterprises were studied. The result shows that the digital transformation of foreign trade enterprises has a significant role in promoting their main business performance. From the mechanism of action, digital transformation promotes the overall improvement of the main business performance of enterprises by improving the internal management of enterprises and enhancing the mediating role of enterprise innovation ability. Finally, from the perspectives of government and enterprises, some suggestions were put forward for foreign trade enterprises to choose the development path of digital transformation.
Ye et al. (Sat,) studied this question.
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