摘要
企业创新是物质要素和劳动要素配置共同作用的结果,其中劳动是唯一具有主观能动性的要素。从劳动投资效率的角度实证分析了劳动要素对企业创新的影响,研究发现:良好的劳动投资效率能促进企业创新。进一步研究发现:良好的劳动投资效率对企业创新的促进作用在未受产业政策支持的企业、法律保护欠佳地区的企业、技术密集型企业和行业竞争激烈的企业表现得更为明显,并且良好的劳动投资效率是通过提高企业内部控制水平和降低代理成本来促进企业创新的。本研究从改善劳动投资效率的角度为促进企业创新和实现国家创新战略提供了新的思路。
Corporate innovation is the result of the joint action of cbrporate material factor and labor factor allocation,in which labor is the only factor with subjective initiative.This paper analyzes the impact of labor factor on corporate innovation from the perspective of labor investment efficiency.The results show that good labor investment efficiency can promote corporate innovation.The findings of further study show that the promotion ffct of good investment efficiency on corporate innovation is more obvious in the enterprises without the support of industrial policies,the enterprises located in areas with poor legal protection,the technology intensive enterprises and the enterpriscs under fierce industrial competition.And it is through improving corporate intermal control level and reducing agen-cy cost that good labor investment efficiency can promote corporate innovation.From the perspective of improving the efficiency of labor investment,this paper provides a new idea to promote corporate innovation and realize national innovation strateey.
作者
管考磊
GUAN Kao-lei(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《当代财经》
CSSCI
北大核心
2021年第3期136-148,共13页
Contemporary Finance and Economics
基金
国家自然科学基金项目“发审委审核质量研究:评价、影响因素与问责机制”(71862015)。
关键词
劳动投资效率
企业创新
内部控制
代理成本
labor investment efficiency
corporate innovation
internal control
agent cost
