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作 者:南星恒 田诗仪 曹畅 NAN Xing-heng;TIAN Shi-yi;CAO Chang(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730010,China)
出 处:《南昌师范学院学报》2021年第6期56-63,共8页Journal of Nanchang Normal University
基 金:甘肃省哲学社会科学规划项目,编号:YB067;甘肃省教育厅优秀研究生“创新之星”项目,编号:2021CXZX-710、2021CXZX-712;兰州财经大学会计学院2020年度研究生科研项目,编号:2020-08。
摘 要:从决策理论视角出发,将中共中央办公厅、国务院办公厅于2010年7月15日印发的《关于进一步推进国有企业贯彻落实“三重一大”决策制度的意见》作为准自然实验,以国有企业技术创新水平为研究对象,运用DID模型实证检验了集体决策制度如何影响国有企业的创新水平以及经济后果。结果发现,国有企业技术创新水平在新政策实施后有显著的提升;集体决策制度的实施还可以显著提高企业创新水平对于企业经营绩效的边际贡献。From the perspective of the decision-making theory,the essay conducts a quasi-natural experiment based on the Notice of the General Office of the CPC Central Committee and the General Office of the State Council on Issuing the Opinions for Further Promoting the State-owned Enterprises'Implementation of the Decision-making System for the Major Issues,Major Personnel Appointments and Dismissals,Investments in Major Projects and Use of Large Sums of Money which was released on July 15,2010.With the technological innovation level of the state-owned enterprises as the research object,the experiment applies the DID model to test empirically how the collective decision-making system affects the innovation level and economic consequences of the state-owned enterprises.The results show that the technological innovation level of the state-owned enterprises is significantly improved after the implementation of the new policy.Moreover,the implementation of a collective decision-making system can further enhance the marginal contribution of enterprises'innovation level to the operating performance.
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