Abstract: Accelerate the digitization process of manufacturing industry, help enterprises with green transformation and development, and bring new opportunities for realizing the win-win goal of "golden mountain and silver mountain" and "green water and green mountain". This paper theoretically analyzes the theoretical mechanism of input digitization on enterprise green transformation production, and empirically tests the impact characteristics and mechanism of input digitization on enterprise pollution emission intensity and green growth efficiency combined with wiod input-output database, China industrial enterprise database and China industrial enterprise pollution emission and governance micro database. The results show that input digitization has a significant "emission reduction and efficiency enhancement" effect, and plays a role through the channels of technological innovation and production flexibility. The expansibility test shows that the "emission reduction and efficiency enhancement " effect of input digitization shows the characteristics of high energy consumption industry is greater than low energy consumption industry, capital intensive industry is greater than technology intensive and labor-intensive industry; Input digitization has stronger "emission reduction" effect on old industrial bases and resource-based cities, and stronger "efficiency enhancemen" effect on non resource-based cities and non old industrial bases.In addition, the high skilled labor factors of enterprises and the technology application and transformation ability of each province have a positive regulatory effect on the "emission reduction and efficiency enhancement" effect of input digitization. The research conclusions provide micro evidence and decision-making basis for accelerating the digital process and building an environment-friendly, optimized and efficient manufacturing development model.

摘要： 加快推进制造业数字化进程，助力企业绿色转型发展，为实现“金山银山”与“绿水青山”的双赢目标带来新契机。理论剖析投入数字化对企业绿色转型生产的理论机理基础上；结合WIOD投入产出数据库、中国工业企业数据库与中国工业企业污染排放与治理微观数据库，实证检验了投入数字化对企业污染排放强度与绿色增长效率的影响特征及作用机制。研究表明：（1）投入数字化具有显著的“减排增效”效应，并通过技术创新与生产柔性化渠道发挥作用。（2）“减排增效”效应呈现高耗能行业大于低耗能行业、资本密集型行业大于技术密集型、劳动密集型行业的行业特征；“减排”效应对老工业基地与资源型城市作用更大，“增效”效应对非资源型城市、非老工业基地的作用更大。（3）企业高技能劳动要素、各省份的技术应用转化能力对投入数字化的“减排增效”效应具有正向调节作用。