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76本文基于注意力基础观探讨子公司协调复杂性对企业数字化注意力的影响。通过理论分析和实证检验发现：（1）数字化是解决子公司协调复杂性带来的管理问题的合法的、有价值的方案，因此子公司协调复杂性能够提升企业数字化注意力。（2）行业数字化注意力越强，企业采用数字化来缓解子公司协调复杂性上升带来的管理问题的合法性越高，越有可能关注数字化以缓解子公司协调问题，导致子公司协调复杂性对数字化注意力的正向影响越强。（3）高管持股越高，高管短视程度越低，用数字化缓解子公司协调困难对高管的价值越大，子公司协调复杂性对数字化注意力的正向影响就越强。（4）CEO技术背景能够提升数字化解决方案的相关性，强化子公司协调复杂性对数字化注意力的正向影响。进一步分析表明，子公司协调复杂性对数字化注意力的影响在民营企业和创新程度高的企业更强，数字化注意力对企业数字化投入有正向影响。上述结论拓展了企业数字化前因的研究，对企业和政府推进数字化转型有启示意义。
子公司协调复杂性能提升企业数字化注意力吗？——基于注意力基础观的实证研究
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宋渊洋, 徐峰, 胡艳. 子公司协调复杂性能提升企业数字化注意力吗？——基于注意力基础观的实证研究[J]. 外国经济与管理, 2025, 47(2): 20-37.
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