媒体关注、内部控制与企业绿色创新  

Media Attention,Internal Control and Corporate Green Innovation

作　　者：隋馨 田国双[1] SUI Xin;TIAN Guoshuang(School of Economics and Management,Northeast Forestry University,Harbin Heilongjiang 150000,China;School of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing Heilongjiang 163000,China)

机构地区：[1]东北林业大学经济管理学院,黑龙江哈尔滨150000 [2]黑龙江八一农垦大学经济管理学院,黑龙江大庆163000

出　　处：《技术经济与管理研究》2025年第3期108-114,共7页Journal of Technical Economics & Management

基　　金：大庆市哲学社会科学规划项目(DSGB2024020);黑龙江八一农垦大学“三纵”科研支持基础培育项目(RRCPY202004);黑龙江省哲学社会科学研究规划项目(22GLC281)。

摘　　要：随着社会对环境保护的重视程度不断提高,企业绿色创新已成为推动可持续发展的重要途径,而媒体关注和内部控制作为企业治理中的重要因素,对企业绿色创新具有驱动效应。选取2017—2022年我国A股上市公司数据,探讨媒体关注、内部控制和企业绿色创新的关系。结果发现:媒体关注作为企业创新的外部驱动因素,内部控制作为企业绿色创新的内部驱动因素,均对企业绿色创新有显著的正向影响;媒体关注能够提高企业内部控制水平;内部控制在媒体关注和企业绿色创新的促进关系中发挥中介作用,将媒体关注细分为正面媒体关注和负面媒体关注,结果不变。研究为企业构建“外部监督—内部治理—绿色创新”的良性循环机制提供了理论支撑。With the increasing attention of society to environmental protection,corporate green innovation has become an important way to promote sustainable development,and media attention and internal control,as important factors in corporate governance,have a driving effect on corporate green innovation.The data of China's A-share listed companies from 2017 to 2022 are selected to explore the relationship between media attention,internal control and corporate green innovation.The results show that media attention,and internal control,have a significant positive impact on enterprise green innovation.Media attention can improve the level of internal control of enterprises.Internal control plays an intermediary role in the relationship between media attention and the promotion of corporate green innovation,and subdivides media attention into positive and negative orientation,and the result remains unchanged.The research results provide theoretical support for enterprises to construct a virtuous cycle mechanism of"external supervision-internal governance-green innovation".

关 键 词：媒体关注 内部控制 绿色创新 企业管理 

分 类 号：F272.3[经济管理—企业管理]