制造业企业财务冗余与技术水平的关系研究  

Research on the Relationship between Financial Redundancy and Technical Level of Manufacturing Enterprises

作　　者：邹思宇 姚芊[1] 

机构地区：[1]上海工程技术大学管理学院,上海

出　　处：《运筹与模糊学》2023年第4期3433-3440,共8页Operations Research and Fuzziology

摘　　要：本文基于沪深A股制造业企业2016~2022年的相关数据为研究样本,构建财务冗余与技术水平之间的关系模型,运用stata MP处理工具进行检验。研究结果表明,可利用财务冗余和潜在财务冗余都会促进企业技术水平的提高。通过利用财务冗余资源可以缓解企业的融资约束,激发技术创新的活力。本文将财务冗余与技术水平结合起来研究,丰富了财务冗余的作用机制和技术水平的影响因素,并对企业的发展提出针对性的建议。Based on the relevant data of Shanghai and Shenzhen A-share manufacturing enterprises from 2016 to 2022, this paper constructs a relational model between financial redundancy and technical level, and uses stata MP processing tool to test. The research results indicate that both available and potential financial redundancy can promote the improvement of enterprise technology level. By utilizing redundant financial resources, enterprises can alleviate their financing constraints and stimulate the vitality of technological innovation. This article combines financial redundancy with technological level research, enriches the mechanism of financial redundancy and the influencing factors of technological level, and puts forward targeted suggestions for the development of enterprises.

关 键 词：可利用财务冗余 潜在财务冗余 技术水平 

分 类 号：F27[经济管理—企业管理]