摘要
本文以2015-2019年上市公司为研究对象,通过整理中国政府采购网中上市公司获得政府采购订单数据,实证检验了政府采购对企业创新的影响。实证结果表明:政府采购能够显著促进企业创新,而企业高管的政府任职经历会削弱政府采购对于企业创新的促进作用。通过异质性分析进一步发现,企业管理层的政府任职经历均在地方政府时,才会发生削弱效应,企业高管在中央政府的任职经历对促进企业创新的削弱影响不显著。为了更好地发挥政府采购对企业创新的作用,政府部门需要进一步扩大政府采购规模、完善公平竞争择优机制,同时企业要积极参与政府采购活动,完善管理层人才建设,提高竞争意识,利用政府采购政策促进自身创新和发展。
As an important policy tool,government procurement plays an irreplaceable role in promoting innovation.This paper tests the role of gov⁃ernment procurement in promoting enterprise innovation by taking the government procurement orders and enterprise innovation of listed companies from 2015 to 2019 as the research object.The empirical results show that:government procurement can promote enterprise innovation,but the experience of government for senior manager will weaken the role of government procurement in promoting enterprise innovation.Through the analysis of heterogeneity,this paper finds that cross regional government procurement plays more obviously in promoting innovation,and the weaken effect only occurs when the ex⁃perience just in local government,while the experience of central government will not weaken the role of government procurement in promoting enterprise innovation.In addition,government procurement can also play a better signal transmission function and ease the resource constraints of enterprise innova⁃tion.Further research shows that government procurement can also promote the green technology capability.In order to better play the role of government procurement in promoting innovation,government needs to further clarify the policy guidance and improve the mechanism of government procurement.At the same time,enterprises should also pay attention to innovation,enrich the professional experience of senior management team,and make good use of the policy support given by the state.
作者
姜爱华
费堃桀
Jiang Aihua;Fei Kunjie
出处
《会计研究》
CSSCI
北大核心
2021年第9期150-159,共10页
Accounting Research
基金
国家社科基金重点项目(20AJY020)
中央财经大学中国财政发展协同创新中心2021年度科研立项资助项目、数字财税交叉学科项目
中证-鹏元地方财政投融资研究所项目的资助。
关键词
政府采购
高管政府任职经历
企业创新
Government Procurement
Experience of Government for Senior Manager
Enterprise Innovation
