女性董事、风险承担与企业创新投入的关系研究  

Research on the Relationship between Female Directors, Risk-Taking and Enterprise Innovation Input

作　　者：张思雨 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2024年第3期371-381,共11页Frontiers of International Accounting

摘　　要：党的十四届五中全会强调创新作为发展核心动力,企业是创新关键。近年来,女性董事角色备受关注,其对企业经营决策及创新的影响成为研究热点。本研究以2021~2023年上海、深圳A股公司为对象,探究女性董事会对企业创新投入的影响及风险承担的调节作用。发现女性董事对创新投入有正面影响,且随风险承担提高,其正面效应增强。建议企业提高风险承担水平,营造创新氛围,促进员工创新,改善企业状况。The Fifth Plenary Session of the 14th CPC Central Committee stressed that innovation is the core driving force for development, and enterprises are the key to innovation. In recent years, the role of female directors has attracted much attention, and its impact on business decision-making and innovation has become a research focus. This study focuses on A-share companies in Shanghai and Shenzhen from 2021~2023 to explore the impact of female board of directors on innovation input and the moderating role of risk taking. It is found that female directors have a positive effect on innovation input, and the positive effect increases with the increase of risk taking. It is suggested that enterprises increase the level of risk taking, create an innovative atmosphere, promote employee innovation, and improve the situation of enterprises.

关 键 词：女性董事 风险承担 企业创新投入 实证分析 

分 类 号：F27[经济管理—企业管理]