内部控制、制度环境与企业创新

发布时间：2018-05-29 15:10

本文选题：内部控制 + 创新投入　；参考：《中国流通经济》2017年05期

【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。
[Abstract]:According to the data of Chinese A-share listed companies from 2010 to 2016, this paper investigates the influence of internal control on the innovation ability of enterprises, and the regulating effect of property right nature and market-oriented degree on internal control under the condition of economic transition. Through the empirical study, it is found that internal control has a significant role in promoting the innovation ability of enterprises, and the degree of internal control is directly proportional to the innovation investment of enterprises; The effect of internal control on innovation input is influenced by the property right and the degree of marketization, and it is easier for state-owned enterprises to ignore innovation input than for non-state-owned enterprises, and the degree of marketization also has a significant impact on innovation investment. The higher the degree of marketization, the greater the positive effect of internal control on innovation investment. Therefore, we should attach importance to the construction of the internal control system of enterprises, give play to the role of internal control in promoting the management and development strategy of enterprises, and continue to promote the reform of the institutional environment with the core of property rights and marketization. In order to promote the steady and healthy development of our economy, we should establish a good interaction between internal system and external environment, and expand the positive influence of internal control on innovation activities.
【作者单位】：对外经济贸易大学国际经济贸易学院;北京服装学院;
【分类号】：F273.1;F275;F832.51

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