摘要
智能制造是制造强国建设的主攻方向,是制造业高质量发展的重要手段。文章以智能制造试点示范项目为准自然实验,借助双重差分模型探讨智能制造、内部控制和企业创新持续性之间的关系,并考察高管薪酬的调节作用。研究发现:智能制造能提升制造业企业的创新持续性,且对不同产权性质的企业存在异质性;内部控制在智能制造与企业创新持续性之间起部分中介作用;高管薪酬在内部控制与企业创新持续性之间起负向调节作用。为提升企业创新持续性,文章提出要进一步扩大智能制造试点示范规模、加强企业间交流学习、提升专业化生产服务能力和内部控制水平等。
Intelligent manufacturing stands as the primary thrust in building a manufacturing powerhouse and serves as a critical means for the high-quality development of the manufacturing industry.This article utilizes the pilot demonstration project of intelligent manufacturing as a quasi-natural experiment,employing a double-difference model to explore the relationship between intelligent manufacturing,internal control,and the sustainability of corporate innovation,while also examining the moderating effect of executive compensation.The study reveals that intelligent manufacturing can enhance the innovation sustainability of manufacturing enterprises,displaying heterogeneity among enterprises with different property rights.Internal control is observed to play a partial mediating role between intelligent manufacturing and the sustainability of corporate innovation.Additionally,executive compensation is found to exert a negative moderating effect between internal control and the sustainability of corporate innovation.To enhance the sustainability of corporate innovation,the article suggests further expanding the scale of the intelligent manufacturing pilot demonstration,fostering enhanced inter-enterprise communication and learning,improving specialized production service capabilities,and elevating levels of internal control.
作者
叶红雨
袁娇
Ye Hongyu;Yuan Jiao(School of Management,University of Shanghai for Science and Technology,Shanghai 200093,China)
出处
《西部经济管理论坛》
2024年第1期86-96,共11页
West Forum on Economy and Management
基金
国家自然科学基金项目“基于技术创新能力的中国制造业并购协同机理及实现路径研究”(71371124)。
关键词
智能制造
企业创新持续性
内部控制
高管薪酬
intelligent manufacturing
corporate innovation sustainability
internal control
executive compensation
