内部控制、制度环境与技术创新

Internal Control,System Environment and Technological Innovation

理论分析了内部控制影响技术创新的内在机理,以及中国经济转型制度背景下产权性质和市场化程度对内部控制作用的调节效应。研究发现,内部控制是影响技术创新的重要因素,对技术创新有积极的促进作用;内部控制对技术创新的积极作用受到产权性质和市场化程度的影响,相对于非国有企业,内部控制对技术创新的积极影响在国有企业中较低,相对处于市场化程度低地区企业,内部控制对技术创新的积极影响在市场化程度高地区的企业中更大。研究对于深化影响企业技术创新的微观因素和内部控制经济后果的研究具有一定的理论意义和政策启示。

This paper analyses the influence of internal control on technology innovation, and combining with China＇ s institutional background, analyses the nature of property rights and marketization degree to adjust the inter hal control effect. Found that internal control has a positive effect on technology innovation. Compared to the non-state enterprises, the internal control for the positive impact of technology innovation in the state owned enterprises is lower. Compared with enterprises in low marketization, the internal control for the positive impact of technology innovation is greater in high marketization.