摘要
创造价值是企业履行社会责任最基本的动力机制。本文基于2012~2019年沪深A股上市公司数据,检验了企业社会责任贡献、技术创新投入与企业价值创造的关系,以及内部控制在其中的调节效应。研究结果表明:企业社会责任贡献对企业价值具有正向作用;企业社会责任贡献对技术创新投入具有正向作用,且技术创新投入中介了企业社会责任贡献与企业价值之间的关系;内部控制正向调节了企业社会责任贡献与企业价值之间的关系,即内部控制强化了企业社会责任贡献的价值创造效应。本文为企业社会责任和技术创新领域的研究提供了有效补充。
Creating value is the basic dynamic mechanism for enterprises to fulfill their social responsibility.Based on the data of Shanghai and Shenzhen A-share listed companies from 2012 to 2019,this paper examines the relationship between corporate social responsibility contribution,technological innovation investment and enterprise value creation,as well as the moderating effect of internal control.The results show that corporate social responsibility contribution has a positive effect on corporate value;Corporate social responsibility contribution has a positive effect on technological innovation investment,and technological innovation investment mediates the relationship between social responsibility contribution and enterprise value;Internal control positively moderates the relationship between corporate social responsibility contribution and enterprise value,that is,internal control strengthens the value creation effect of corporate social responsibility contribution.This study provides an effective supplement for the research in the field of corporate social responsibility and technological innovation.
作者
陈旭
哈今华
CHEN Xu;HA Jin-hua(School of Accounting, Harbin University of Commerce, Harbin 150028, China)
出处
《预测》
CSSCI
北大核心
2021年第3期32-38,共7页
Forecasting
基金
黑龙江省哲学社会科学研究规划资助项目(20GLB116)。
关键词
企业社会责任贡献
技术创新投入
企业价值创造
内部控制
corporate social responsibility contribution
technological innovation investment
enterprise value creation
internal control
