内部控制对上市公司创新绩效的影响——基于资源基础观的视角  

The Impact of Internal Control on the Innovation Performance of Listed Companies——From the Perspective of the Resource-Based View

作　　者：陶黎娟[1] 林静蕾 曹淑霞 Tao Lijuan;Lin Jinglei;Cao Shuxia(Business School,Qingdao University,Qingdao 266071,China;Yanshan College,Shandong University of Finance and Economics,Jinan 250202,China)

机构地区：[1]青岛大学商学院,青岛266071 [2]山东财经大学燕山学院,济南250202

出　　处：《工业技术经济》2025年第3期141-150,共10页Journal of Industrial Technology and Economy

基　　金：山东省自然科学基金面上项目“‘非财务报告内部控制’本质、作用机理与政策效应研究”(项目编号:ZR2022MG067)。

摘　　要：基于资源基础理论对企业内部控制的认识,本文以我国沪深A股上市公司2012~2023年的数据为样本,实证检验内部控制是否积极影响企业创新绩效以及其具体的影响路径。实证检验发现,内部控制有助于直接提升企业创新绩效,并通过提升数字化和人力资源水平间接提升企业创新绩效;内部控制对创新绩效的直接效应和间接效应仅在非国有企业显著。前述结论在经过稳健性检验后仍然成立。本文研究结论丰富了企业创新绩效影响因素的相关理论研究和内部控制经济后果的理论认识,为企业加强内部控制建设、提高创新绩效提供了决策支持。Based on the nature of internal control from the perspective of the Resource-Based Theory(RBT),this study takes the listed companies on the Shanghai and Shenzhen A-shares from 2012 to 2023 as the sample to analyze the impact of internal control on corporate innovation performance.The empirical test reveals that internal control helps to directly enhance corporate innovation performance and indirectly improve it by enhancing digitalization and human resource levels;The direct and indirect effects of internal control on innovation performance are significant only in non-state-owned enterprises.The aforementioned conclusions remain valid after robustness tests.The research findings enrich the understanding of the factors influencing corporate innovation performance and the economic consequences of internal control,providing decision support for enterprises with different ownership types to strengthen internal control construction and improve innovation performance.

关 键 词：内部控制 创新绩效 企业数字化 人力资源 资源基础理论 上市企业 非国有企业 中介效应 

分 类 号：F272.3[经济管理—企业管理] F423[经济管理—国民经济]