摘要
构筑互利共赢的合作体系是提升产业链供应链现代化水平的必然要求。本文从供应链的视角考察了知识共享对供应商创新活动的影响。研究结果发现,企业知识共享能够显著提升供应商创新水平,且企业向供应商提供反馈是知识共享影响供应商创新的主要渠道。机制分析发现,知识共享能够有效减少供应商和企业的信息不对称,优化供应商的资源配置,进而提升供应商创新水平。异质性分析显示,知识共享对供应商创新的促进作用随着企业相对竞争力和企业信息增量价值的增加而更为显著。经济后果检验表明,知识共享提升供应商创新后,显著提升了供应商的企业价值。本文拓展了供应链视角下供应商创新活动的相关研究,而且对于如何构建互利共赢的供应链合作体系提供了一定的经验证据与参考。
Improving the supply chain's level of modernization inevitably entails developing a win-win,mutually beneficial cooperation system.This paper examines the impact of knowledge sharing on supplier innovation activities from the perspective of supply chain.We find that corporate knowledge sharing can significantly improve the level of supplier innovation mainly through feedback from companies to suppliers.Moreover,we find that knowledge sharing reduces the degree of information asymmetry between suppliers and companies,optimizes suppliers'resource allocation,which reflects the poten-tial mechanism of knowledge sharing driving supplier innovation.Further analysis shows that the effect is more significant when companies possess stronger relative competitiveness and the incremental information value is more important to suppliers.The economic consequences test shows that knowledge sha-ring significantly improves the value of suppliers after enhancing supplier innovation.This paper expands the relevant research on corporate innovation ac-tivities from the perspective of supply chain and provides some empirical evidence and reference for how to build a mutually beneficial and win-win supply chain cooperation system.
出处
《会计研究》
北大核心
2025年第7期151-163,共13页
Accounting Research
基金
国家自然科学基金青年项目(72102149)
广东省哲学社会科学创新工程2022年度特别委托项目(GD22TWCXGC06)
福建省社科规划一般项目(FJ2024B123)的阶段性成果。
关键词
供应链
知识共享
企业
供应商创新
Supply Chain
Knowledge Sharing
Company
Supplier Innovation
