摘要
根据2010—2016年中国A股上市公司数据,考察内部控制对企业创新能力的影响,以及在经济转型条件下产权性质和市场化程度对内部控制的调节作用,通过实证研究发现:内部控制对企业创新能力提升具有显著的促进作用,且内部控制程度高低与企业创新投入成正比;内部控制对创新投入的作用受产权性质和市场化程度影响,国有企业比非国有企业更容易忽视创新方面的投入;市场化程度对企业创新投入也具有显著影响,市场化程度越高的地区,内部控制对企业创新投入的正向作用越大。因此,应重视企业内控制度建设,发挥内部控制对企业经营和发展战略的促进作用,并继续推动以产权和市场化为核心的制度环境改革,建立企业内部制度和外部环境的良好互动关系,从而扩大内部控制对创新活动的积极影响,以推动我国经济更为平稳健康地向前发展。
The empirical analysis on the data of A share listing companies from2010to2016shows that:first,internal control is playing the significant role in promoting enterprises’capability for innovation,and there is the positive relation between the level of internal control and enterprises’investment in innovation;second,the impact of internal control on investment in innovation is influenced by the nature of property rights and the degree of marketization and it is easier for the stateowned enterprises to pay more attention to investment in innovation;and third,the degree of marketization has significant impact on enterprises’investment in innovation,and in the regions with higher degree of marketization,internal control will have greater positive impact on enterprises’investment in innovation.So we should pay more attention to the construction of internal control system,give full play to the role of internal control in promoting enterprise operation and development,and establish the sound interactive relation between enterprises’internal system and external environment to expand the positive impact of internal control on innovative activities and the steady and healthy development of China’s economy.
作者
张晓红
朱明侠
王皓
ZHANG Xiao-hong;ZHU Ming-xia;WANG Hao(University of International Business and Economics,Beijing100029,China;Bejing Institute of Fashion Technology,Beijing100029,China)
出处
《中国流通经济》
CSSCI
北大核心
2017年第5期87-95,共9页
China Business and Market
关键词
内部控制
创新投入
产权性质
市场化程度
internal control
innovation investment
nature of property rights
the degree of marketization
