资源与产业 ›› 2021, Vol. 23 ›› Issue (3): 29-37.DOI: 10.13776/j.cnki.resourcesindustries.20210406.001

• 非主题来稿选登 • 上一篇    下一篇

政府支持、内部控制与资源型企业创新绩效的关系研究

张瑞华韩丽红   

  1.  (中国地质大学(北京)经济管理学院,北京 100083)
  • 收稿日期:2020-10-14 修回日期:2021-03-26 出版日期:2021-06-20 发布日期:2021-06-20
  • 作者简介:张瑞华,硕士生,主要从事资源型企业管理研究 zrh11106@163.com
  • 基金资助:

     自然资源部项目(12114000000180007)

RELATION AMONG GOVERNMENTAL SUPPORTS, INTERNAL CONTROL AND INNOVATION PERFORMANCES OF RESOURCE COMPANIES

 ZHANG Ruihua, HAN Lihong   

  1.  (School of Economics and Management, China University of Geosciences, Beijing 100083, China)
  • Received:2020-10-14 Revised:2021-03-26 Online:2021-06-20 Published:2021-06-20

摘要:

资源型企业对自然资源的依赖性决定了这些企业在面对日趋严峻的资源和环境问题时,必须通过创新来不断提高资源利用效率,破解环保难题。论文以2013—2017年沪深两市资源型上市公司数据为研究样本,建立负二项逐步回归模型,研究中国资源型企业中政府支持、内部控制与企业创新绩效的关系。研究发现,政府补贴和税收优惠与资源型企业创新绩效均在1%的水平上呈显著正相关,内部控制对政府补贴和税收优惠的调节作用分别在10%和1%的水平上呈显著正相关。结果表明政府补贴和税收优惠有助于提升资源型企业的创新绩效水平,并且内部控制强化了政府补贴和税收优惠对资源型企业创新绩效的影响。据此提出,政府应持续加大对资源型企业创新活动的支持力度,同时应倾向于支持内部控制好的企业;资源型企业应转变观念,充分发挥自身优势,不断完善内部控制机制,在独立发展中提高自身创新绩效。

关键词: 资源型企业, 政府支持, 内部控制, 创新绩效

Abstract:

Dependence on natural resources requires resource companies raise their resource use efficiency through innovation at tightening resource and environmental issues. This paper uses Shanghai\| and Shenzhen\|listed resource companies 2013-2017 data to establish a regression model which is employed to study the relation among governmental supports, internal control and innovation performances. Governmental allowance and tax refund are outstandingly positive with innovation performances at 1% level, while internal control is outstandingly positive at 10% level on resource companies with governmental allowance, at 1% level with tax refund. This paper suggests governments continue to support resource companies innovation, especially for those with good internal control. Resource companies shall transform views, fulfil their advantages and improve their internal control to increase their innovation performance in independent development.

Key words: resource companies, governmental support, internal control, innovation performance

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