摘要
客户型文化是市场经济环境下企业重要的文化维度,是企业内部控制环境的组成部分,促使企业和客户之间的隐性契约得到较好地履行,有利于合作创新的开展.文章对客户型文化促进企业创新进行理论分析,并以2010-2017年A股制造业上市公司作为样本,实证检验了企业客户型文化对创新绩效的影响以及其中的中介路径.研究结果表明:(1)企业客户型文化对企业专利申请数有明显的促进作用;(2)降低大客户的波动性、增加客户的异质性和缓解企业的融资约束是客户型文化促进企业创新的中介路径.
Customer Culture is£in important cultural dimension of enterprises in the market economy environment,and it is an integral part of the internal control environment of enterprises.It promotes the implementation of implicit contracts between enterprises and customers,and is conducive to the development of cooperative innovation.This research makes a theoretical analysis of customer culture promoting enterprise innovation,and takes 2010-2017 A-share listed manufacturing companies as samples to empirically test the impact of corporate customer culture on innovation performance and its intermediary path.The research indicates that:(1)customer culture play a significant role in promoting the number of patent applications;(2)customer culture can indirectly promote enterprise innovation through reducing the volatility of large customers,increasing the heterogeneity of customers,and easing the financing constraints of enterprises.
出处
《会计研究》
CSSCI
北大核心
2020年第2期166-178,共13页
Accounting Research
基金
国家自然科学基金面上项目(71972140)
天津市教委2017年度社科重大项目(2017JWZD14)
天津市教委社科项目(2017SK053)的资助。
关键词
客户型文化
企业创新
客户波动性
客户集中度
融资约束
Customer Culture
Enterprise Innovation
Volatility of Customers
Heterogeneity of Customers
Financing Constraints
