高管薪酬激励、研发投入与企业绩效影响研究  

Research on the Influence of Executive Compensation Incentive,R&D Investment and Enterprise Performance

作　　者：李友俊[1] 史清清 巩艳芬[1] LI Youjun;SHI Qingqing;GONG Yanfen(不详)

机构地区：[1]东北石油大学,黑龙江大庆163318

出　　处：《商业经济》2021年第1期108-111,共4页Business & Economy

基　　金：黑龙江省哲学社会科学研究规划项目:基于顾客导向的黑龙江省营商环境优化对策研究的阶段研究成果(19JYB020)。

摘　　要：在沪深A股软件与信息技术服务上市企业2014-2019年的面板数据基础上,运用Stata/SE15.1软件,构建固定效应模型,以高管薪酬激励作为调节变量,实证分析研发投入对企业绩效的影响。研究表明,六年的数据显示软件与信息技术服务上市企业研发投入对企业绩效产生负向影响且显著;高管薪酬激励对企业绩效具有负向影响但不显著;高管薪酬激励对研发投入与企业绩效的关系具有负向的调节作用但不显著。Based on the panel data of Shanghai and Shenzhen A-share software and information technology service listed companies from 2014 to 2019,the fixed effect model was built by Stata/SE15.1 software.The executive compensation incentive was used as the moderator variable to analyze the impact of R&D investment on enterprise performance.The research shows that six years of data show that the R&D investment of listed companies in software and information technology services has a negative and significant impact on corporate performance.Executive compensation incentive has negative but insignificant influence on corporate performance.Executive compensation incentive has a negative but insignificant regulating effect on the relationship between R&D investment and enterprise performance.

关 键 词：软件与信息技术服务上市企业 高管薪酬激励 研发投入 企业绩效 

分 类 号：F272.3[经济管理—企业管理] F275.1[经济管理—国民经济]