摘要
实现国家繁荣强盛的第一驱动力是创新,制造业的创新逐渐成为国家经济转型关注的重点。选取2012-2019年我国A股制造业上市公司作为研究对象,检验内部控制对创新绩效的影响以及股权性质在内部控制与创新绩效之间的调节作用。研究发现:内部控制可以提高企业的创新绩效,且国有企业对内部控制与创新绩效之间的促进作用与非国有企业相比较小。进一步分南北方地区检验发现,北方地区内部控制对创新绩效的促进作用强于南方。研究结论启示我国制造业上市公司应重视内部控制在促进企业创新绩效中的重要作用,从而更好地提高企业创新绩效。
Innovation is the first driving force to achieve the country’s prosperity,and innovation in manufacturing has gradually become the focus of national economic transformation.This article selects China’s A-share public manufacturing companies from 2012 to 2019 as the object of study,and studies the influence of internal control on innovation performance and the moderating effect of equity nature between internal control and innovation performance.The study finds that internal control can improve the innovation performance of enterprises,and compared with non-state-owned enterprises,state-owned enterprises improve internal control and innovation performance in a much less obvious way.A further examination of the northern and southern regions has found that the internal control in the northern region has a stronger effect on promoting innovation performance than in the south.The findings of the study suggest that public manufacturing companies in China should attach importance to the active role of internal control in promoting corporate innovation performance,thereby better improving the innovation performance of enterprises.
作者
尹雪纯
陈振凤
YIN Xue-chun;CHEN Zhen-feng(University of Jinan,Jinan,Shandong,250002,China)
出处
《武汉商学院学报》
2022年第2期59-65,共7页
Journal of Wuhan Business University
基金
国家自然科学基金项目《关键核心技术贸易壁垒与产业安全:作用机制、政策选择与模拟仿真》(项目编号:72074027)。
关键词
内部控制
创新绩效
股权性质
调节作用
internal control
innovation performance
equity nature
moderating effect
