容错机制建设、担当激励与企业创新  

Fault-tolerance Construction, Responsible Incentive and Corporate Innovation

作　　者：赵玲 黄昊 ZHAO Ling;HUANG Hao(School of Eeonomies,Xihua University,Chengdu 610039,China;School of Taation and Public Finance,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]西华大学经济学院,四川成都610039 [2]西南财经大学财政税务学院,四川成都611130

出　　处：《经济经纬》2022年第2期110-119,共10页Economic Survey

基　　金：四川省科技厅软科学项目(22RKX0362);国家自然科学基金青年项目(72102192;72102187)。

摘　　要：基于大型国企集团交错发布容错纠错机制实施办法这一准自然实验场景,实证考察了容错免责机制对国有企业创新意愿的影响。双重差分模型结果显示:容错免责制度的实施显著提升了国有企业研发投入水平,激发了企业参与创新的热情。在经过一系列稳健性检验后,这一结论依然成立。进一步的横截面分析发现,上述提升效应在高管政治晋升机会较高、具有沿海开放城市工作经历以及面临经济政策不确定性较大时表现得更为明显。最后的经济效果检验表明,容错纠错机制的实施通过提升企业创新水平,使其获得了显著为正的市场绩效。研究成果拓展和丰富了企业创新行为影响因素以及科技评价领域的相关文献,探究了试错容错环境变化影响高管创新意愿的作用机理,为后续关于业绩考核与国有企业创新相关的研究提供了参考,为政策制定部门深入推动试错、容错有关制度规范的建设提供了经验证据和理论借鉴。Based on the quasi-natural experimental scenario of “implementation method of fault tolerance and error correction mechanism” issued by large state-owned enterprise groups, this paper empirically examines the impact of failure-tolerance exemption on state-owned enterprises’ willingness to innovate.The results of the double difference model show that the implementation of fault-tolerant exemption system significantly improves the level of R & D investment of state-owned enterprises and stimulates the enthusiasm of enterprises to participate in innovation.After a series of robustness tests, this conclusion is still valid. Further cross-sectional analysis shows that the above promotion effect is more obvious when senior executives have a higher chance of political promotion, have work experience in open coastal cities and face greater economic policy uncertainty. Further research shows that the failure-tolerant and error correction mechanism can improve the innovation level of enterprises, and make them obtain significant positive market performance. The results expand and enrich the relevant literature in the field of enterprise innovation behavior and science and technology evaluation, and explore the mechanism that the change of trial and error tolerance environment affects executive’s willingness to innovate. And it provides a reference for the follow-up research on the relationship between performance evaluation and state-owned enterprise innovation, and provides empirical evidence and theoretical reference for policy-making departments to promote the construction of trial and error-tolerant systems and norms.

关 键 词：容错免责 国企创新 政治晋升 高管经历 经济政策不确定性 市场反应 

分 类 号：F239.2[经济管理—会计学]