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作 者:袁媛[1] 李晨 YUAN Yuan;LI Chen(College of Accounting, Anhui Wonder University of Information Engineering,Hefei 231200)
机构地区:[1]安徽文达信息工程学院会计学院,合肥231200
出 处:《吉林农业科技学院学报》2020年第5期34-37,57,共5页Journal of Jilin Agricultural Science and Technology University
基 金:安徽高校人文社会科学重点研究项目(SK2018A0685);安徽省人文社科重点项目(SK2019A0992);安徽省级质量工程财务管理高水平教学团队项目(2018jxtd033)。
摘 要:人类社会已经步入“互联网+”时代,随着信息技术的飞速发展,科学技术在推动国民经济发展中的作用不容小觑。科技驱动型企业作为我国经济快速发展的关键动力,已成为各地科技管理部门实施创新驱动发展战略和引领现代经济体系建设的重要力量,而科技驱动型企业的成功发展必须依赖于技术创新投入的不断增加。作为现代企业制度基础的公司治理也是企业技术创新的制度基础,对企业技术创新决策和实施起着至关重要的作用。鉴于我国创业板市场主要服务于较高成长性的高科技企业,本文以科技驱动型企业为研究对象,从创业板上市的科技驱动型企业入手,并区分内部和外部治理因素,来分析其对技术创新能力的影响,这对创业板上市公司提高自身的技术创新能力具有一定的参考意义。Human society has entered the era of“Internet+”.With the rapid development of information technology,the role of science and technology in promoting the development of national economy can not be underestimated.As the key driving force of China’s rapid economic development,science and technology-driven enterprises have become an important force for local science and technology management departments to implement innovation-driven development strategy and lead the construction of modern economic system.The successful development of science and technology-driven enterprises must depend on the increasing investment in technological innovation.Corporate governance foundation of modern enterprise system,corporate governance is also the institutional basis of enterprise technological innovation,which plays a vital role in the decision-making and implementation of enterprise technological innovation.In view of the fact that the gem market in China mainly serves high-growth high-tech enterprises,this paper takes the science and technology-driven enterprises as the research object,starts with the science and technology-driven enterprises listed on the gem,and distinguishes between internal and external governance factors.
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