Abstract: Focusing on the two strategic needs of digital China and the dual carbon goals,integrating enterprise digitization and enterprise carbon emission reduction into the same theoretical framework,and taking A-share listed companies in China from 2012 to 2019 as the research sample,this paper deeply explores the effect and transmission mechanism of enterprise digitization on carbon emissions,and further discusses the regulation of regional digital economic development and the nature of enterprise property rights.The results show that,first,enterprise digitization can significantly reduce corporate carbon emissions,but the emission reduction effect has a lag of about two years,which means that enterprises must continue to promote the digitization process in order to give full play to its carbon reduction efficiency;second,based on the analysis framework of Cobb-Douglas production function model,the transmission mechanism of carbon emission reduction effect of enterprise digitalization mainly includes promoting green technology innovation,improving the efficiency of resource allocation,optimizing human capital structure and promoting enterprise specialization;third,the development of regional digital economy can effectively strengthen the carbon reduction effect of enterprise digitization,and the two will form a greater joint force to promote enterprises to achieve faster carbon reduction;and fourth,from the perspective of the nature of property rights,enterprise digitization plays a more efficient role in reducing carbon in non-state-owned enterprises.This study reveals the internal mechanism and situational factors of enterprise digitization to reduce carbon emissions,which not only enriches and expands the research on the environmental effects of enterprise digitalization,but also provides micro-evidence for the digital-enabled real economy and green development.

Key words: enterprise digitalization, enterprise carbon emission, digital technology, digital economy development, nature of property