摘要
在我国生产力水平快速发展的背景下,新质生产力的提出为企业发展带来了新的机遇。以2012年-2022年国内A股上市公司为样本,实证检验新质生产力对企业绩效的影响。结果表明:新质生产力的发展可以促进企业绩效提升;异质性分析发现,新质生产力对企业绩效的促进作用在服务业企业、中西部区域企业和高管薪酬激励水平较高企业中的效果更为明显;机制分析发现,新质生产力可通过提升创新水平、加快数字化转型和提高人力资本水平这三种途径提升企业绩效。为有效提升企业绩效,企业应重视新质生产力的发展,增加创新投入和人力资本投入,加速推进数字化转型,优化激励制度;政府相关部门应通过各种政策手段加强对企业的财政支持,加速推进新质生产力的发展。
Against the backdrop of rapid development in China's productivity levels,the introduction of new quality productivity has opened up new opportunities for corporate development.Using a sample of Chinese A-share listed companies from 2012 to 2022,this study empirically examines the impact of new quality productivity on corporate performance.The results indicate that new quality productivity can enhance corporate performance.Heterogeneity analysis finds that the positive effect of new quality productivity on corporate performance is more pronounced in the service industry,central and western regions,and companies with higher levels of executive incentive compensation.Mechanism analysis shows that new quality productivity can enhance corporate performance through improving innovation levels,accelerating digital transformation,and elevating human capital levels.To effectively improve corporate performance,companies should focus on developing new quality productivity,increasing investment in innovation and human capital,accelerating digital transformation,and optimizing incentive systems.Relevant government agencies should strengthen financial support for enterprises through various policy measures,and promote the development of new quality productivity.
作者
李鼎曌
包亚榕
Dingzhao Li;Yarong Bao(School of Economic and Management,Sichuan Institute of Industrial Technology,Deyang 618500,China)
出处
《财务与金融》
2024年第5期40-48,共9页
Accounting and Finance
关键词
新质生产力
企业绩效
企业创新
New Quality Productivity
Corporate Performance
Corporate Innovation
