冗余资源、战略导向与企业绩效关系研究  

Research on the Relationship among Slack Resources,Strategic Orientation and Enterprise Performance

作　　者：张凌宇[1] 王搏 ZHANG Ling-yu;WANG Bo(School of Accounting,Harbin University of Commerce,Harbin 150028,China;School of Economics,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028 [2]哈尔滨商业大学经济学院,黑龙江哈尔滨150028

出　　处：《预测》2021年第2期61-67,共7页Forecasting

基　　金：黑龙江省哲学社会科学研究规划资助项目(18GLE465);黑龙江省自然科学基金资助项目(LH2019G008);哈尔滨商业大学研究生创新科研资助项目(YJSCX2018-478HSD)。

摘　　要：冗余资源对企业绩效提升具有重要的作用,但既有研究缺少对冗余资源影响企业绩效适用条件的理论阐释和实证证据。为了弥补这一空白,本文基于资源约束理论和企业行为理论,检验了冗余资源对企业绩效的影响以及战略导向对两者关系的调节效应。通过对291家制造业企业的调研结果发现:专用性冗余资源与企业绩效之间存在负相关关系,一般性冗余资源与企业绩效之间存在倒U型关系;市场导向、技术导向和创业导向均对企业绩效产生积极影响,且市场导向的影响作用更强;同时,市场导向、技术导向和创业导向均正向调节专用性冗余资源和一般性冗余资源与企业绩效之间的关系。研究结论对拥有冗余资源,尤其是过剩产能的企业有重要的实践启示。Slack resources play an important role in improving enterprise performance,but there is a lack of theoretical explanation and empirical evidence on the applicable conditions of slack resources affecting enterprise performance.In order to make up for this gap,based on resource constraint theory and enterprise behavior theory,this paper examines the impact of slack resources on enterprise performance and the moderating effect of strategic orientation.Through the survey of 291 manufacturing enterprises,it is found that:there is a negative relationship between absorbed slack resources and enterprise performance,and there is an inverted U-shaped relationship between unabsorbed slack resources and enterprise performance;market orientation,technology orientation and entrepreneurial orientation have a positive impact on enterprise performance,and the impact of market orientation is stronger;at the same time,market orientation,technology orientation and entrepreneurial orientation have positively moderate the relationship between slack resources and enterprise performance.The research conclusions have important practical implications for enterprises with slack resources,especially for enterprises with excess capacity.

关 键 词：冗余资源 战略导向 企业绩效 

分 类 号：F275[经济管理—企业管理]