二代参与管理是否抑制了家族企业绿色创新?  

Does Second-generation Participation in Management Inhibit Green Innovation in Family Businesses?

作　　者：谢佩君 黄珺[2] 肖文辉 XIE Peijun;HUANG Jun;XIAO Wenhui(School of Accounting,Hunan College of Finance and Economics,Changsha 410079,China;School of Industry and Business Management,Hunan University Changsha 410000,China;Department of Planning and Finance,Zhongnan University,Changsha 410000,China)

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410079 [2]湖南大学工商管理学院,湖南长沙410000 [3]中南大学计划财务处,湖南长沙410000

出　　处：《审计与经济研究》2024年第2期107-116,共10页Journal of Audit & Economics

基　　金：湖南省哲学社会科学基金项目(22JD075)。

摘　　要：以2010—2020年中国A股上市家族企业为样本,探究二代参与管理对家族企业绿色创新的影响及其作用机制。研究发现:二代参与管理抑制了家族企业绿色创新行为,具体表现为二代参与管理家族企业通过降低风险承担水平,进而抑制绿色创新;开放的市场化程度和较强的产品市场竞争对两者之间的关系起着正向调节作用。研究结论在变更变量测度、Heckman两阶段检验以及工具变量检验后依旧稳健。研究不仅揭示了二代参与管理对家族企业绿色创新的阻碍作用,而且为代际传承家族企业进一步优化其战略提供更为具体的建议。Using Chinese A-share listed family businesses from 2010 to 2020 as a sample,this study explores the impact and mechanism of second-generation participation in management on green innovation in family businesses.Research has found that,firstly,the participation of the second generation in management suppresses the green innovation behavior of family businesses,which is manifested in the second generation s participation in managing family businesses by reducing the level of risk-taking,thereby inhibiting green innovation;secondly,further analysis shows that the degree of open marketization and strong product market competition have a positive moderating effect on the relationship between the two.The research conclusion remains robust after variable measurement,Heckman two-stage test,and instrumental variable test.Our research not only reveals the hindering effect of second-generation participation in management on green innovation in family businesses,but also provides more specific suggestions for intergenerational inheritance of family businesses to further optimize their strategies.

关 键 词：代际传承 二代参与管理 风险承担水平 绿色创新 绿色发展 

分 类 号：F276[经济管理—企业管理] F273[经济管理—国民经济] F832.51