企业体育健康投资的创新效应——基于企业开展体育运动的经验证据  

The Innovation Effect of Corporate Investment in Sports and Health:Based on the Empirical Evidences from Sporting Activities Organized by Enterprises

作　　者：熊凌云[1] 杨李娟 Xiong Lingyun;Yang Lijuan

机构地区：[1]江西财经大学会计学院,南昌330013

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2022年第9期86-97,共12页FINANCE & ACCOUNTING GUIDE

基　　金：江西省教育厅科学技术研究项目“券商跟投与科创板IPO询价:影响因素、传导机制及效果检验”(GJJ210537);江西省高校人文社会科学基金项目“科创板券商跟投制度提升新股定价效率的作用机理与效应研究”(JJ21222);江西省教育厅科学技术研究项目“市场化进程视角下财务允余对投资效率的实证研究”(GJJ170326)。

摘　　要：在“健康中国”的战略背景下,企业成为全民健康的重要主体,研究其健康投资具有重要的理论意义和现实价值,尤其是与创新高度相关的体育健康投资。爬取上市公司开展体育运动的相关文本,检验企业体育健康投资对企业创新的影响后发现,企业体育健康投资与创新产出正相关。机制检验结果表明,企业体育健康投资的创新效应路径主要是增强员工的身心健康水平和改善员工畏难情绪。进一步检验发现,企业体育健康投资对发明专利和实用新型专利均具有促进作用,即体育健康投资有利于提高创新质量;企业开展体育运动的受众面越广,企业创新产出越多。因此,企业应把体育健康投资作为重要战略,政府也应为企业加强体育健康投资提供政策指引,以进一步推动“健康中国”战略和创新驱动发展战略。Under the background of"healthy China"strategy,enterprises have become the important subject of national health.Making researches on their investments in health has important theoretical significance and practical value,especially when their investments in sports and health relate to high-level innovations.This paper chooses the relevant texts concerning sporting activities organized by listed companies to test the impact of their investments in sports and health on corporate innovation.The findings show that the investments of enterprise in sports and health is positively correlated with innovation output.The result of a mechanism test shows that the innovation effect path of enterprises'investments in sports and health is mainly to enhance the physical and mental health level of their employees and reduce the employees'fear of difficulties.It is found through further tests that the investments of enterprises in sports and health can promote both the invention patents and utility model patents,that is,the investments in sports and health is conducive to improving the quality of innovations;the wider the coverage of the sporting activities organized by enterprises,the more innovative outputs of enterprises will be.Therefore,enterprises should regard their investments in sports and health as an important strategy,and the government should also provide policy guidance for enterprises to strengthen their investments in sports and health,so as to further promote the implementation of"healthy China"strategy and innovation-driven development strategy.

关 键 词：体育健康投资 创新产出 人力资本 

分 类 号：F27[经济管理—企业管理]