煤炭企业转换成本对技术创新的影响研究  

Research on the Influence of Coal Enterprise Switching Cost on Technological Innovation

作　　者：杨亚路 李刚[1] Yang Yalu;Li Gang(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)

机构地区：[1]太原理工大学经济管理学院,山西晋中030600

出　　处：《煤炭经济研究》2022年第1期77-83,共7页Coal Economic Research

基　　金：山西省社会科学界联合会2021—2022年度重点课题(SSKLZDKT2021028)。

摘　　要：选取2013—2020年中国证监会行业分类中煤炭开采与洗选业上市公司数据作为研究样本,运用面板回归模型实证研究煤炭企业转换成本对企业技术创新的影响,将企业成本领先战略和政府补助作为调节变量,分析二者在煤炭企业转换成本与技术创新之间的调节作用。研究结果表明:煤炭企业转换成本的存在对企业技术创新有显著的负向影响,其中企业实行的成本领先战略会进一步加深这一影响,而政府补助则会削弱负向作用。研究结果对煤炭企业破解创新发展难题,加速转型跨越具有现实意义。Select the data of listed companies in coal mining and washing industry in the industry classification of China Securities Regulatory Commission from 2013 to 2020 as the research sample, use the panel regression model to empirically study the impact of coal enterprise switching costs on enterprise technological innovation, and use the enterprise cost leadership strategy and government subsidies. As moderating variables, the moderating effects of the two on the conversion cost and technological innovation of coal enterprises are analyzed. The research results show that the existence of conversion cost of coal enterprises has a significant negative impact on technological innovation of enterprises, and the cost leadership strategy implemented by enterprises will further deepen this impact, while government subsidies will weaken the negative effect. The research results of this paper have practical significance for coal enterprises to solve the problems of innovation and development and accelerate the transformation and leap.

关 键 词：转换成本 技术创新 成本领先战略 政府补助 煤炭企业 

分 类 号：E416.21[军事—军事理论]