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探索式创新与企业全要素生产率 认领 被引量:5

Exploratory innovation and enterprise total factor productivity
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摘要 探索式创新作为技术进步的源头,对于企业提升全要素生产率至关重要。利用2013-2018年沪深两市A股上市公司的数据,实证检验了探索式创新对企业全要素生产率的影响。研究发现:(1)探索式创新对企业全要素生产率的影响存在"拐点效应",且呈正"U"型,即当研发资源的投入处于低水平时,探索式创新对主营业务资源的占用会对企业全要素生产率产生负面影响,但随着研究的推进及成果的显现,探索式创新会促进企业全要素生产率的增长。(2)异质性会对企业的创新动机与内部资源配置造成影响。按照产权性质分组,探索式创新对企业全要素生产率的影响程度没有显著差异;按照行业性质分组,相对于非研发企业,研发企业的探索式创新与企业全要素生产率间"U"型关系更加明显。(3)税收优惠与内部控制质量提高有助于提升企业的资源禀赋和创新效率,进而能够有效缓解探索式创新给企业全要素生产率带来的负面效应。 Exploratory innovation,as the source of technological progress,is of great importance for enterprises to enhance total factor productivity. This paper conducts empirical test on the effect of exploratory innovation on total factor productivity of enterprises using the data of A-share listed companies in stock markets of Shanghai and Shenzhen from 2013 to 2018. The research finds that:( 1) Exploratory innovation has an "inflection point effect " on enterprise total factor productivity and it shows a positive "U"shape. It means that the occupation of main business resources by exploratory innovation will have a negative impact on enterprise total factor productivity when the input of R&D resources is at a low level. However,as researches are carried out and the results are shown,exploratory innovation will accelerate the growth of enterprise total factor productivity.( 2) Heterogeneity will affect enterprise innovation motivation and internal resource allocation. After grouping according to the nature of property rights,there exists no significant difference in the degree of the impact of exploratory innovation on enterprise total factor productivity;After grouping according to the nature of the industry,compared with non-R&D enterprises,the "U " shape relationship between R&D enterprise exploratory innovation and enterprise total factor productivity is more obvious.( 3) Tax preference and improvement of internal control quality are conductive to improving enterprise resource endowment and innovation efficiency,and then can effectively alleviate the negative effects of exploratory innovation on enterprise total factor productivity.
作者 盛明泉 吴少敏 张娅楠 SHENG Mingquan;WU Shaomin;ZHANG Ya'nan(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China)
出处 《产业经济研究》 CSSCI 北大核心 2020年第1期28-41,共14页 Industrial Economics Research
基金 国家社会科学基金重点项目(18AJY014) 安徽省高校自然科学研究重大项目(KJ2018ZD043) 安徽财经大学研究生科研创新基金项目(ACYC2018263)。
关键词 探索式创新 研发支出费用化 全要素生产率 异质性企业 税收优惠 内部控制质量 exploratory innovation R&D expenditure expensing total factor productivity heterogeneous enterprise tax preference internal control quality
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