外部审计、竞合创新与企业创新绩效——基于企业外部环境的角度

External Audit,Coopetition Innovation and Enterprise Innovation Performance:From the Perspective of External Environment of Enterprises

企业的创新发展除了受自身资源条件及管理的影响,还会受到来自企业外部环境因素的作用,包括社会环境和市场环境,同时社会环境和市场环境的相互作用也会使得企业的经营管理及创新发展规律产生变化,因此,明晰社会环境、市场环境、企业创新三者之间的关系对于指导企业创新发展战略规划具有重要的参考价值。分别以外部审计及企业间竞合创新关系作为社会环境和市场环境的重要因素,基于上市公司之间的合作创新活动,构建“竞合”创新网络,测算企业在竞和创新网络中的位置,运用Tobit回归模型,对外审质量与企业创新绩效之间的关系进行实证检验。研究结果发现高质量的外部审计对企业的创新绩效有正向影响;企业网络位置的接近中心度对外审质量与创新绩效之间的关系具有正向的调节作用;结构洞数量对外审质量与创新绩效之间的关系具有负向的调节作用。

The innovation and development of enterprises are not only affected by their own resource conditions and management,but also affected by factors from the external environment of enterprises,including social environment and market environment.At the same time,the interaction between social environment and market environment will also change the law of the operation management and innovation and development of enterprises.Therefore,clarifying the relationship among social environment,market environment and enterprise innovation has important reference value for guiding the innovation and development strategic planning of enterprise.Based on the existing literature about the impact of enterprise external environment on enterprise innovation,this paper takes external audit and the relationship between competition and cooperative innovation among enterprises as important factors of social environment and market environment;Constructing“competition and cooperation”innovation network based on the cooperative innovation activities among listed companies,and calculates the position of enterprises in competition and innovation network.This paper discusses the relationship among external audit quality,competitive and cooperative innovation and innovation performance,and empirically tests the relationship between external audit quality and innovation performance by using Tobit regression model;At the same time,for the market environment reflected by the coopetition innovation,this paper discusses the synergetic impact of external audit quality and the network position of enterprises in the coopetition innovation network on the innovation performance of enterprises from the two aspects of network proximity and network structure hole.The results show that:high-quality external audit has a positive impact on enterprise innovation performance;The closeness of enterprise in network has a positive regulatory effect on the relationship between external audit quality and innovation performance;The number of structural holes has a negative moderating effect on the relationship between external audit quality and innovation performance.Therefore,strengthening the social environment combined with the adjustment of the market environment is of great significance to improve the innovation performance of enterprises,improve enterprise management and promote the innovation and development of enterprises effectively.