研发影响绩效的门槛现象与企业社会责任的缓解作用研究  

Research on Threshold Phenomenon of R&D Influencing Performance and the Mitigation of Corporate Social Responsibility

作　　者：焦然 温素彬[1] 张金泉 JIAO Ran;WEN Su-bin;ZHANG Jin-quan(School of Economics&Management,Nanjing University of Science and Technology,Nanjing 210094,China)

机构地区：[1]南京理工大学经济管理学院,江苏南京210094

出　　处：《中国软科学》2020年第3期110-121,共12页China Soft Science

基　　金：国家自然科学基金资助项目(71372008)。

摘　　要：研发对企业绩效的影响具有门槛现象,关于如何缓解这一现象的研究还非常有限。针对研发影响企业绩效的门槛现象,首先以创新扩散理论为基础对此现象进行理论解释,进而以利益相关者为切入点,从理论上分析了企业社会责任对研发影响绩效门槛现象的缓解作用,并以上市公司为样本进行了实证检验。研究发现:(1)研发对企业绩效的影响具有门槛效应;(2)企业社会责任对研发影响绩效的门槛现象具有缓解作用,积极履行企业社会责任一方面能够降低研发影响绩效的门槛,另一方面还能够强化研发对企业绩效的提升作用。The impact of R&D on corporate performance has a threshold.The current research on how to alleviate this phenomenon is still limited.This paper firstly explains the threshold effect based on the Diffusion of Innovations theory,and then from a perspective of stakeholder to theoretically analyze the role of Corporate Social Responsibility in the threshold of R&D impact on corporate performance.And conducted an empirical test with the listed company as a sample.The study found that:(1)The impact of R&D on corporate performance has a threshold effect.(2)Corporate social responsibility has a moderating effect on threshold of R&D impact performance.Actively fulfilling corporate social responsibility can alleviate the threshold for R&D and performance;on the other hand,it can also enhance the impact of R&D in improving corporate performance.

关 键 词：研发 门槛现象 利益相关者 企业社会责任 调节作用 

分 类 号：F272[经济管理—企业管理]