高管创新意识与创新绩效——职业生涯关注与财务柔性储备的调节作用  

The Innovation Consciousness of Executives and the Innovation Performance:The Moderating Role of Career Concerns and Financial Flexible Reserves

作　　者：王婧[1] 吴烨伟 蓝梦 宁相波[1] 

机构地区：[1]华北电力大学经济与管理学院

出　　处：《中国会计评论》2017年第2期173-186,共14页China Accounting Review

摘　　要：本文选取2012 2014年我国电子设备制造业企业为样本.采用文本分析法研究企业高管创新意识与创新绩效间的关系。结果表明：高管创新意识与创新绩效呈显著正相关关系.消除内生性问题后,结果依然显著。在此基础上,本文研究高管职业生涯关注与企业财务柔性储备对两者的调节作用。结果表明,高管职业生涯关注对高管创新意识与创新绩效的调节作用呈倒U形。也就是说,当高管处于职业生涯的初期和末期时.职业生涯关注会削弱创新意识对创新绩效的影响;当高管处于职业生涯中期时,职业生涯关注则会增强创新意识对创新绩效的影响。此外.高财务柔性储备降低了创新意识对创新绩效的影响,低财务柔性储备则使得创新意识对创新绩效的促进作用更明显。This paper chooses the electronic equipment manufacturing industry in China from 2012 to 2014 as the samples, studies the relationship between the innovation conscious ness and the innovation performance of senior executives by Text Analysis. The results show that there is a significant positive correlation between the innovation consciousness and the innovation performance. Eliminating the endogenous problem, the result is still significant. On this basis, we further study the adjustment effect of executive career concerns and corporate financial flexible reserves on those two factors. It is found that the relationship between them is the inverted U type, which means at the beginning and end of the career will weaken the impact of executive innovation on innovation performance, and at the middle of the career will enhance the impact of innovation on innovation performance, besides, high financial flexible reserve holding by an enterprise will reduce the impact of innovation consciousness on innovation performance, the low financial flexibility reserves make the innovation consciousness of the executives more obvious to the innovation performance.

关 键 词：创新意识 创新绩效 职业生涯关注 财务柔性储备 

分 类 号：F406.7[经济管理—产业经济] F426.6