政府支持提升企业财务绩效的机理——双核创新的多重中介效应  

The Influence of Government Support on Firm Financial Performance——The Multiple Mediation Analysis of Dual-core Innovation

作　　者：韩晨[1] 高山行[1] 王钦 HAN Chen;GAO Shan-xing;WANG Qin(School of Management,Xi＇an Jiaotong University,Xi＇an 710049;School of Business Administration,Nanjing Audit University,Nanfing 211815)

机构地区：[1]西安交通大学管理学院,西安710049 [2]南京审计大学工商管理学院,南京211815

出　　处：《软科学》2018年第9期34-38,共5页Soft Science

基　　金：国家自然科学基金项目(71172187、71602162、71502083)

摘　　要：根据创新的双核心理论,讨论了政府支持提升企业财务绩效的两条并行路径机制,探讨了企业通过管理创新和突破式技术创新提升其财务回报的路径模型。303套双份调研问卷的实证检验结果支持了双核创新的多重中介效应,具体来讲：企业可以通过管理创新和突破式技术创新两条并行创新路径获取财务绩效,其中管理创新直接促进财务绩效,而突破式技术创新只能通过促进创新绩效而间接提升财务绩效。此外,突破式技术创新比管理创新在政府支持和企业财务绩效之间起到更强的中介效应。Based on dual-core innovation theory,this paper discusses two parallel mechanisms through which government support enhances firm financial performance,and the internal mechanism for firms to utilize management innovation and radical technological innovation to enhance financial performance. Empirical examinations from 303 paired Chinese enterprises indicate that firms can get positive financial returns through the mediation of management innovation and radical technological innovation. In particular,management innovation directly improves financial performance,whereas radical technological innovation can only enhance financial performance indirectly through the generation of positive innovative performance. Besides,radical technological innovation is a stronger mediator than management innovation in the relationship between government support and firm financial performance.

关 键 词：政府支持 管理创新 突破式技术创新 财务绩效 创新绩效 

分 类 号：F273.1[经济管理—企业管理]