摘要
创新活动是一项涵盖投入、产出和成果转化的复杂动态过程。采用“技术创新动态能力”对创新动态过程进行测度,选取A股高新技术行业上市公司为研究对象,就高管薪酬激励、内部控制质量和技术创新动态能力三者的影响机理进行实证检验,并重点对内部控制质量在高管薪酬激励与技术创新动态能力之间的中介效应进行研究。研究发现:高管薪酬激励和内部控制质量都与技术创新动态能力呈显著正相关关系,即提高管理层薪酬和加强内部控制,都会对创新活动产生正面影响;合理的高管薪酬激励能通过改善公司内部治理结构来对内部控制质量产生正向影响;内部控制的完善,有助于企业技术创新动态能力的提高。
Innovation activity is a complex dynamic process which includes input,output and result transformation.This paper uses"dynamic capability of technological innovation"to measure the dynamic process of innovation,and selects A-share high-tech industry listed companies as the research object to test the influence mechanism of executive compensation incentive,internal control quality and technological innovation dynamic capability,and focus on the intermediary effect of internal control quality between executive compensation incentive and technological innovation dynamic capability.The conclusions of the study show that:The executive compensation incentive and the internal control quality have significant positive correlation with the dynamic capability of technological innovation;Reasonable executive compensation incentive can have a positive impact on the quality of internal control by improving the company's internal governance structure;The improvement of internal control is conducive to the improvement of the dynamic capability of technological innovation.
作者
孙自愿
潘奕文
陈允晗
SUN Ziyuan;PAN Yiwen;CHEN Yunhan(不详)
出处
《中国矿业大学学报（社会科学版）》
CSSCI
2021年第2期88-101,共14页
Journal of China University of Mining & Technology(Social Sciences)
基金
教育部人文社会科学研究规划基金“比较视角下商誉及其减值准备会计计量的模式变革及其实现路径研究”(项目编号:18YJA790070)
江苏社科英才资助项目“科技成果转化中的创新治理问题研究”(项目编号:苏办发〔2018〕43号)。
关键词
高管薪酬激励
内部控制质量
企业创新
技术创新动态能力
executive compensation incentive
internal control quality
enterprise innovation
dynamic capability of technological innovation
