上市皮革企业董事会资本对研发投资的影响研究  

Impact of Board Capital on R&D Investment of Listed Leather Enterprises

作　　者：刘巧英 LIU Qiao-ying(School of Economics and Management,Shaanxi Institute of Technology,Xi'an 710300,China)

机构地区：[1]陕西国防工业职业技术学院经济管理学院,陕西西安710300

出　　处：《中国皮革》2023年第4期43-45,49,共4页China Leather

基　　金：陕西省教育科学“十四五”规划2021年度青年课题(SGH21Q094)。

摘　　要：基于2016—2020年上市皮革企业公布的数据,根据资源依赖理论,采用实证分析法,分析董事会资本对企业研发投资的影响。结果表明,上市皮革企业董事会资本与研发投资之间存在正相关关系,这表明当上市皮革企业董事会成员受教育水平提高时,企业会加大对研发投入,以求更好、更快地发展。Based on the data published by listed leather enterprises from 2016—2020,and according to the resource dependence theory,empirical analysis is used to analyze the impact of board capital on enterprise R&D investment.The results show that there is a positive correlation between board capital and R&D investment of listed leather enterprises,which indicates that when the education level of board members of listed leather enterprises improves,enterprises will increase R&D investment for better and faster development.

关 键 词：上市皮革企业 董事会资本 教育水平 研发投资 

分 类 号：TS56[轻工技术与工程—皮革化学与工程]