摘要
理论上,企业多角化战略类型的不同影响到了企业对不同内部控制制度的采纳,而不同的内部控制制度又使得部门经理形成不同的风险偏好倾向,并最终影响到了企业研发强度的高低。对此,本文以浙江民营企业为样本进行了实证研究,结果发现企业多角化战略类型与研发强度之间并不存在显著的相关性。
In the abstract, different diversification strategies make firms adopt different internal control systems, and different internal control systems lead to different risk tendencies for managers, which influence R&D intensity of firms. Using the civilian firms of Zhe-jiang province as samples, the article makes an empirical study to test the theory. As a result, we haven't find any remarkable correlation between diversification strategies and R&D intensity of Chinese civilian enterprises.
出处
《科研管理》
CSSCI
北大核心
2005年第2期76-82,共7页
Science Research Management
基金
国家自然科学基金资助项目(70072025)。
关键词
多角化战略
内部控制
研发强度
diversification strategy
internal control
R&D intensity
