内部控制、董事会行为与企业创新战略选择  

Internal Control,Board Behaviors and Strategy Choice of Enterprise Innovation

作　　者：林钟高 张天宇 Zhonggao Lin;and Tianyu Zhang(School of Business,Anhui University of Technology,Ma＇ anshan Anhui 243002,Chin)

机构地区：[1]安徽工业大学商学院,安徽马鞍山243002

出　　处：《会计与经济研究》2018年第3期73-89,共17页Accounting and Economics Research

基　　金：国家自然科学基金项目(71572002;71272220)

摘　　要：围绕战略实现这一内部控制目标的原始禀赋,基于挖掘式与探索式两种创新战略的替代效应,实证考察以下两个问题:(1)董事会行为是否影响企业创新战略的选择?(2)企业内部控制能否对董事会行为和创新战略选择之间的关系产生调节作用?研究发现:董事会行为表现越积极,企业越倾向于选择挖掘式创新战略,而且企业内部控制质量的提高进一步增强了董事会行为对挖掘式创新战略的正向影响。研究结果表明:当前中国企业注重追求规模经济和当下生产效率,整体创新能力仍然不高,对于风险较大的探索式创新战略持谨慎态度。Revolved around the strategic implementation,the original endowment of internal control and the based on the substitution effect of two innovative strategies of exploitation and exploration,this paper empirically examines the following two questions：（ 1）Does board behaviors influence the strategy choice of enterprise innovation？（ 2） Can internal control play a regulatory role in the relationship between board behaviors and the innovation strategy choice？ It is found that directors of the board acts more active,enterprises are more inclined to choose the exploitation strategy,and the improvement of the internal control further enhances the positive relationship between board behaviors and the choice of innovation strategy. The results show that enterprises in China are focusing on the pursuit of economies of scale as well as the production efficiency,and taking cautious attitude toward the risky exploration strategy,which leads to the low capability of the overall innovation level.

关 键 词：董事会行为 创新发展战略 内部控制 

分 类 号：F272.5[经济管理—企业管理]