内部控制、高管激励与创新绩效——基于内部控制有效性的实证研究

Internal Control,Executive Incentive and Innovation Performance——An Empirical Research Based on the Effectiveness of Internal Control

以2012~2014年A股上市公司为样本,检验高管激励对企业创新绩效的影响以及内部控制对该影响的调节作用。研究发现,薪酬激励的增加对于促进高管进行创新活动起到推动作用,在内部控制有效性充分的环境下,高管激励与创新绩效的正相关关系会显著增强。进一步研究发现,内部控制治理效应的有效发挥促进了创新产出对企业绩效的正向影响。

This paper texts the effect of executive incentive on firm innovation performance and the moderating effect of internal control based on the data of companies listed in the A share from 2012 ~ 2014. Results indicate that the increasing incentive promotes executive＇s innovative activities and in a good internal control environment,the relationship between executive and innovation performance will be significantly enhanced. Further study found that the internal control promote the positive impact of innovation output on enterprise performance.