江汉大学学报（自然科学版）

商业银行是我国金融系统的重要组成部分和主导力量。在数字化浪潮下，数字化转型能否对商业银行经营产生有益影响并实现稳健发展，是一个重要的现实议题。本文基于128家商业银行2014-2021年的面板数据，探讨数字化转型对商业银行经营风险的影响及其机制。研究结果表明，数字化转型显著降低了商业银行的经营风险。机制分析表明，数字化转型通过赋能商业银行的风险识别能力与风险承担能力，进而降低其经营风险。异质性分析显示，数字化转型对小型商业银行经营风险的改善效应显著优于其对全国性大型商业银行的效应；此外，数字化转型对商业银行经营风险的影响存在显著的地区差异和结构差异。

Commercial banks constitute a vital component and dominant force within China′s financial system. Amidst the digital wave,whether digital transformation yields beneficial impacts on their operations and enables steady development remains a critical practical issue.This paper examines the impact of digital transformation on commercial banks′ operational risks using panel data from 128 commercial banks spanning 2014 to 2021. The findings reveal that digital transformation significantly reduces commercial banks′ operational risks.Mechanism tests indicate that digital transformation enhances banks′ risk identification and risk-bearing capabilities, thereby mitigating operational risks. Heterogeneity analysis shows that smaller commercial banks experience a significantly greater improvement in operational risk reduction from digital transformation compared to large nationwide commercial banks. Furthermore,the impact of digital transformation on operational risks exhibits significant regional and structural variations.