摘要
以2012—2016年中国A股上市公司为样本,深入探讨内部控制、政府支持与企业创新绩效三者的关系。研究发现,政府补贴和税收优惠均能显著提升企业创新绩效,且政府补贴的激励效果更强,内部控制能显著强化创新效果。进一步分组检验发现,在高新技术企业中,内部控制的调节作用并不存在。这表明高新技术企业创新积极性较强,不需要内部控制来保证政府资金的合理利用。研究结论肯定了政府支持对于企业创新绩效的显著影响,同时论证了“内部控制促进论”更符合中国国情。
A sample of the A-share listed companies from 2012 to 2016 is selected in the study to explore the relationship among internal control,government support and enterprise innovative performance.The results reveal that government subsidy and preferential tax policy can promote enterprise innovative performance,with a more incentive effect for government subsidy.A good internal control can enhance that incentive effect.Further tests indicate that there is no moderation effect of internal control in high-tech enterprises.Since high-tech enterprises have strong innovation initiatives,internal control is not necessary to ensure the rational use of government funds.The findings affirm that government support has a significant impact on enterprise innovative performance,and also demonstrate that internal control is more suitable for China.
作者
许瑜
高敏
XU Yu;GAO Min(School of Business,Xi’an International Studies University,Xi’an 710128,China;Institution of International Accounting&Finance Research,Xi’an International Studies University,Xi’an 710128,China)
出处
《河南工业大学学报（社会科学版）》
2019年第5期58-65,共8页
Journal of Henan University of Technology:Social Science Edition
基金
2018年陕西省教育厅科学研究计划项目(18JK0639)
关键词
内部控制
政府补贴
税收优惠
创新绩效
internal control
government subsidy
preferential tax policy
innovative performance
