控制机制对环境规制与高新技术企业技术创新关系影响研究

The Impact of Different Control Mechanisms on Environmental Regulation and High-tech Enterprises' Technological Innovation

为了研究企业内部控制机制对环境规制和高新技术企业技术创新关系的影响,本文以高新技术企业为研究样本,通过调查问卷法、探索型因子分析法和SPSS多元线性回归方法,构建概念模型论证了控制机制、环境规制和高新技术企业技术创新之间的关系。研究结果表明,在不同的内部控制机制影响下,财务控制正向调节环境规制政策和高新技术企业技术创新之间的关系,而战略控制因环境规制政策的不同,对高新技术企业技术创新的影响也会不同。这反映出内部控制机制在调节企业环境规制政策和高新技术企业技术创新关系中担当着重要角色,本研究以期对我国高新技术企业的内部管理和未来发展以及政府环境规制政策的制定有所裨益。

In order to study the impact of control mechanism on environmental regulation and high-tech enterprises＇ technological innovation, taking the high-tech enterprise for the sample, using the questionnaire method, the exploration factor analysis and SPSS multiple linear regression method, the paper builds a conceptual model of the relationship between control mechanism, environmental regulation and high-tech enterprises＇ technological innovation. The results show that the financial control positively regulates the relationship of environ- mental regulation policies and high-tech enterprises＇ technological innovation under the different internal control mechanisms, and strategic control has a different influence on high-tech enterprises due to different environmental regulations. This reflects the internal control mechanism play an important role in regulating the relationship of environmental regulatory policy and high-tech enterprises＇ technological innovation. This study is useful for the internal management and future development and government environmental regulatory policy formulation.