摘要
本文以我国2011-2015年沪市、深市A股上市公司数据为样本，实证研究职业健康安全管理体系认证对企业创新能力的影响，并考察了上述影响效应在企业有无政治关联和认证覆盖人数占企业总人数比例高低时的差异。研究表明：企业通过职业健康安全管理体系认证能够有效促进创新投入和创新产出，进一步分析企业创新动机和认证实施效果发现，职业健康安全管理体系认证对创新效率的激励在无政治关联的企业和认证覆盖人数占总人数比例高的企业更为显著。
Based on the data of A - share listed companies in Shanghai and Shenzhen in 2011 -2015, this paper studies the impact of OSH management system certification on the innovation ability of enterprises and discusses the internal feedback from the differences between the enterprises themselves and the certification itself, The results show that the certification of OSH management system can effectively promote the innovation investment and innovation output of enterprises, and this incentive is more notable in enterprises with no political connection and with a high proportion of certified public attendance in the total number.
作者
武剑锋
杜珂
Jianfeng Wu;Ke Du
出处
《会计论坛》
CSSCI
2018年第1期96-121,共26页
Accounting Forum
基金
北京市社会科学基金项目(16YJC039)
国家社会科学基金项目(13BGL042)
