摘要
基于当前中国企业广泛参与精准扶贫行动的背景,文章以2016-2018年A股上市公司为样本,分析了企业精准扶贫行为对其创新活动的影响。研究发现,企业精准扶贫行为显著提升其创新产出,但并没有在研发端增加企业创新投入,且在创新结构不变的情形下企业创新质量显著下降。进一步研究发现,企业精准扶贫行为对其创新产出的正向影响部分源于在审批端获得了更多便利。文章首次基于扶贫者视角展开讨论并探索企业专利申请及授权审批过程的“黑箱”,既为理解中国精准扶贫行动的经济后果提供了新视角和新证据,也为理解影响中国企业创新质量的制度因素提供了新思路,还提示有关部门警惕部分地区、部分企业借精准扶贫行动之机牟取私利的现象发生和部分地区政企关系由直接资源交换转化为更隐蔽、更具破坏性的间接互利行为的不良倾向。
In this paper,we take China's A-share listed companies from 2016 to 2018 as the sample to investigate the impact of targeted poverty alleviation(TPA)on cor-porate innovation activities,concerning the wide participation of firms in TPA.We find that TPA by enterprises significantly increases their innovation.However.TPA does not increase the innovation investment through the input side,but significantly impacts the in-novation quality negatively when the innovation structure remains unchanged.Further re-search shows that the positive effect of TPA on corporate innovation is partly due to the greater convenience of authorization.We make the first focus on companies participating in poverty alleviation and exploration on the black box of the patent application and au-thorization process.The findings not only provide a new perspective and new evidence for understanding the economic consequences of TPA in China,but also give new ways of thinking about the institutional factors influencing the corporate innovation quality The government is suggested to be vigilant that some companies take advantage of TPA in some regions to get expedience,and that government-enterprise relations in some re-gions change from direct resource exchange to more subtle and destructive indirect beha-viors.
作者
刘春
孙亮
黎泳康
蔡倩怡
Chun Liu;Liang Sun;Yongkang Li;Qianyi Cai(International School of Business&Finance,Sun Yat-sen University,Zhuhai Guangdong 519082,China;School of Labor and Human Resource,Renmin University of China,Beijing 100872,China;Faculty of Arts and Social Science,National University of Singapore,119077,Singapore)
出处
《会计与经济研究》
CSSCI
北大核心
2020年第5期68-88,共21页
Accounting and Economics Research
基金
国家自然科学基金面上项目(71772182,71972186)
国家自然科学基金青年项目(71402193)
广东省自然科学基金面上项目(2017A030313412)
高等学校基本科研业务费中山大学青年教师培育项目(17wkpy31)。
关键词
精准扶贫
创新产出
创新投入
创新质量
专利审批
targeted poverty alleviation
innovation outcome
innovation input
innovation quality
patent approval
