摘要
大力发展创新、提升企业创新绩效已经成为企业战略目标的一部分。内部控制是现代企业极为重要的内部治理机制,也是企业战略目标实现的重要保障。本文以2012-2016年沪深两市A股上市公司的数据为样本,对企业内部控制质量是否会对企业创新绩效产生显著的影响进行了实证研究,并基于现代产权理论分析了不同产权性质的企业创新绩效存在差异的原因。研究结果表明:企业内部控制质量对其创新绩效具有显著的促进作用;非国有企业的创新绩效高于国有企业;进一步,产权性质作为调节变量影响着内部控制对企业创新绩效的促进作用,相对于国有企业,非国有企业内部控制质量对创新绩效的促进作用更为显著。本文的研究一定程度上丰富了内部控制的经济后果和创新绩效影响因素的相关研究,为不同产权性质的企业通过建立和完善内部控制、促进创新绩效的提升提供决策支持。
As the primary force of driving development,innovation has always been highly valued by the government and the people.Innovation is a dynamic process,which can not only bring vitality to the enterprise and improve its competitiveness,but also bring risks and uncertainties to its production and operation.Because of the duality of this process,plus the risk preference,opportunism,agency problems and information asymmetry,the innovative resources of the enterprise cannot be fully utilized and thus have a certain impact on its innovation performance.Internal control is the sum of a series of management activities and a dynamic management activity itself which constantly evolves.Recent years have witnessed the breakthroughs that China has achieved in its research on internal control,specifically in the fields of accounting,auditing and corporate strategic management.As a vital internal governance mechanism in modern enterprises,internal control has been generally acknowledged to play an important role in protecting the healthy operation of companies and the stable development of capital market.Internal control can reduce the inefficiency caused by information asymmetry and principal-agent problems in the enterprise’s R&D activities,and improve the level and efficiency of innovation investment.Developing innovation and improving innovation performance have been part of the enterprise’s strategic goals.Internal control is a vital internal governance mechanism for modern enterprises,and is also essential to the realization of their strategic goals.Therefore,issues of allowing internal control to function effectively,increasing the enterprise’s R&D investment and innovation ability,improving its innovation performance and maximizing its value,thus promoting the national economic growth,have been common concerns among scholars.Innovation is part of the enterprise’s strategic goals,and internal control is essential to the realization of those goals and closely related to the enterprise’s innovation performance.The
作者
李瑛玫
史琦
Li Yingmei;Shi Qi(School of Economics and Management,Harbin Engineering University,Harbin 150001,Heilongjiang,China)
出处
《科研管理》
CSSCI
CSCD
北大核心
2019年第6期86-99,共14页
Science Research Management
基金
国家社会科学基金项目:“宏观经济政策、会计信息可比性及其经济后果研究”(15BGL068)
国家自然科学基金项目:“绩效审计技术支撑研究”(71271064)
黑龙江省自然科学基金项目:“黑龙江省区域创新能力动态评价及协同机制研究”(G2018004)
关键词
创新
创新绩效
内部控制
产权性质
战略目标
innovation
innovation performance
internal control
nature of property rights
strategic goals
