管理层能力、创新水平与创新效率  

Managerial Ability,Innovation Ability and Innovation Efficiency

作　　者：姚立杰[1] 周颖 Yao Lijie ＆ Zhou Ying

机构地区：[1]北京交通大学经济管理学院,100044

出　　处：《会计研究》2018年第6期70-77,共8页Accounting Research

基　　金：国家自然科学基金面上项目"新兴市场国家IFRS制定过程中的博弈及经济后果研究"(71372011);北京交通大学基本科研业务费人文社会科学专项基金资助(2015jbwy004)的资助

摘　　要：企业创新是企业在日益激烈的竞争中生存和发展的必要条件。然而,作为重要人力资源的高管能力对企业创新有无影响以及有何影响一直缺乏相关实证研究。本文以2009-2015年中国A股上市公司为样本,检验管理层能力对企业创新水平和创新效率的影响。研究发现,管理层能力对企业创新水平和创新效率均具有显著正向影响,即企业管理层能力越强,企业创新水平越高,企业创新效率也越高。进一步研究还表明:不同产权性质和行业差异,管理层能力对企业创新水平及创新效率的影响并不存在显著差异。简言之,本文发现管理层能力对企业创新活动起到推动作用,本研究丰富了管理层能力与企业创新的相关理论研究。Innovation is playing a more and more important role in business competition. Although top management is essential in company human resource management, there are quite few papers examining whether and how top management has any impacts on firm innovation. Hence we examine whether and to what extent top management impacts on firm innovation ability and innovation efficiency, using a sample of Chinese A-share listed firms from 2009-2015. We find that managerial ability has both positive and significant impacts on firm innovation ability and innovation efficiency. That is, higher managerial ability leads to higher firm innovation ability and higher innovation efficiency. In addition, we test whether the positive relation differs between state-owned enterprises and non-state-owned enterprises, between high-tech firms and non-high-teeh firms, we don＇t find significant differ- ences between those groups of firms. Overall, we find that managerial ability is playing a key role in promoting finn innovation.

关 键 词：管理层能力 企业创新 创新效率 研发支出 专利 

分 类 号：F272.92[经济管理—企业管理] F273.1[经济管理—国民经济]