任务导向、财务冗余与企业创新绩效

从理论上分析了任务导向、财务冗余与企业创新绩效的关系,提出了相应的理论假设,并通过对河南省制造企业的问卷调查,对理论假设进行了实证检验,结果表明:财务冗余与企业创新绩效之间的关系呈"N"型,即太少的财务冗余正向影响企业创新绩效,适度的财务冗余负向影响企业创新绩效,过多的财务冗余正向影响企业创新绩效。本文的研究还进一步发现,任务导向与企业创新绩效正相关,并反向调节财务冗余与企业创新绩效之间的"N"型关系。因此,企业管理者应将财务冗余、任务导向水平控制在最有利于创新的范围内,不断加强创新管理,以获取最佳创新绩效。

This paper analyzes theoretically the relationship among task orientation, financial slack and innovation performance, puts forward the theoretical assumptions and tests these assumptions through a survey of manufacturing firms in Henan Province of China. Results indicate that there is an N-shaped relationship between financial slack and innovation. Task orientation is positively related to innovation performance, and moderates the N-shaped relationship between financial slack and inno- vation in the opposite direction. Therefore, managers should control financial slack and task-oriented level within the scope of being the most conducive to innovation and constantly strengthen innovation management in order to maximize innova- tion performance.