摘要
选取2019年138家上市企业的截面数据,从企业社会资本、技术创新和EVA企业业绩之间的潜在联系进行实证研究,研究发现:R&D经费投入、企业内人均EVA绩效对于整体EVA绩效有显著的正相关性,企业社会资本(个人特征和企业特征层面)对于技术创新和EVA整体绩效之间的关系并不显著,以此为基础为企业整体EVA业绩的增长提供可执行意见:注重技术创新的发展、重视社会资本的积累并有力地转化为企业利润的主要来源、联系企业内部的实际情况,使社会资本发挥自身最大价值。
Based on the cross-sectional data of 138 listed companies in 2019,this paper conducts an empirical study on the potential relationship between corporate social capital,technological innovation and EVA business performance,and finds that:R&D fund investment and enterprise EVA performance per capita are significantly positively correlated with the overall EVA performance,corporate social capital(individual characteristics and corporate characteristics level)has no significant impact on the relationship between technological innovation and EVA overall performance.Based on this,this paper provides performable advice for the growth of the overall EVA performance for the enterprise:pay attention to the development of technological innovation,pay attention to the accumulation of social capital and effective transformation into the main source of corporate profits,combine the actual situation of the enterprise and make social capital play its maximum value.
作者
卢宇泽
牛君
LU Yuze;NIU Jun(School of Economics,Gansu University of Political Science and Law,Lanzhou 730000,China)
出处
《科技与经济》
2020年第6期96-100,共5页
Science & Technology and Economy
关键词
EVA
社会资本
技术创新
个人和企业特征
EVA
social capital
technology innovation
individual and corporate characteristics
