科技型企业公司治理对无形资产投资的影响——自有品牌的调节作用  

Effect of Scientific and Technological Enterprises'Corporate Governance on Corporate Governance Investment:Moderating Effect of Own Branding

作　　者：刘佳鑫 LIU Jia-xin(Pearl River College,Tianjin University of Finance and Economics,Tianjin 301811,China)

机构地区：[1]天津财经大学珠江学院,天津301811

出　　处：《技术经济与管理研究》2022年第5期56-60,共5页Journal of Technical Economics & Management

基　　金：天津市教委社会科学重大项目(2020JWZD28)。

摘　　要：知识经济时代,无形资产已经成为现代企业获得持久性竞争优势的重要战略资源。文章在文献回顾的基础上,研究科技型企业公司治理对无形资产投资的影响,以及发展自有品牌对二者的调节效应。通过对中国科技型上市公司2012—2020年的相关数据资料进行统计分析发现,科技型企业公司治理机制越完善,就越重视无形资产投资,另外,自有品牌对公司治理与无形资产之间的关系具有正向调节作用。建议科技型企业应重视无形资产的投资与管理,以及自有品牌的开发与利用。Since the era of knowledge economy,intangible assets have become an important strategic resource for modern enterprises to obtain lasting competitive advantage.On the basis of literature review,this paper studies the impact of corporate governance of science and technology enterprises on intangible asset investment,and the mediating role of own brands on the relationship between corporate governance and intangible assets.Through the statistical analysis of the relevant data of China's science and technology listed companies from 2012 to 2020,it is found that the more perfect the corporate governance mechanism of science and technology enterprises,the more attention will be paid to intangible asset investment.In addition,own brands have a positive regulatory effect on the relationship between corporate governance and intangible assets.It is suggested that science and technology enterprises should pay attention to the investment and management of intangible assets and the development and utilization of their own brands.

关 键 词：科技型企业 公司治理 无形资产 自有品牌 

分 类 号：F271[经济管理—企业管理]