内部控制对市场竞争与研发投入的非线性调节作用研究  

Research on the Nonlinear Regulating Effect of Internal Control on Market Competition and R&D Investment

作　　者：陈瑾瑜[1] 闫刚 王佳 赵云腾 CHEN Jinyu;YAN Gang;WANG Jia;ZHAO Yunteng(School of Economics and Management,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China;Sichuan Energy Internet Research InstituteTsinghua University,Chengdu 610213 China;School of Accountancy,Lanzhou University of Finance and Economics,Lanzhou 730010,China)

机构地区：[1]西南科技大学经济管理学院,四川绵阳621010 [2]清华四川能源互联网研究院,成都610213 [3]兰州财经大学会计学院,兰州730010

出　　处：《科技和产业》2023年第22期154-161,共8页Science Technology and Industry

基　　金：国家社科一般基金项目(21BGL213);四川省科技厅软科学项目(2022JDR0164)。

摘　　要：基于产业生命周期理论、决策模型,以2017—2021年1239家上市高新技术企业为研究样本,检验市场竞争对企业研发投入的影响及内部控制的调节效应。实证结果表明,对于高新技术企业,市场竞争加剧在一定程度上促进企业研发投入的增加,企业内部控制对两者间的关系具有非线性调节作用。当内部控制质量较低时,内部控制提高会抑制市场竞争对研发投入的正向影响;当内控质量突破临界点后,内部控制的提高会反过来促进市场竞争对研发投入的正向影响。Based on the industrial life cycle theory and decision-making model,1239 listed high-tech enterprises from 2017 to 2021 were used as research samples to examine the impact of market competition on enterprise R&D investment and the regulating effect of internal control.The empirical results show that for high-tech enterprises,the intensification of market competition promotes the increase of R&D investment to a certain extent,and the internal control of enterprises has a nonlinear regulating effect on the relationship between the two.When the quality of internal control is low,the improvement of internal control will inhibit the positive impact of market competition on R&D investment.When the quality of internal control breaks through the critical point,the improvement of internal control will promote in turn the positive impact of market competition on R&D investment.

关 键 词：市场竞争 研发投入 内部控制 非线性调节 

分 类 号：G301[文化科学] F270.7[经济管理—企业管理]