中小企业社会责任、技术创新与经营绩效内在影响机制研究

A Study on the Intrinsic Influence Mechanism of Social Responsibility, Technological Innovation and Business Performance of Small and Medium-sized Enterprises

中小企业是国民经济和社会发展的重要基础,是扩大就业、改善民生的重要支撑。研究中小企业社会责任与经营绩效之间的关系,不仅有利于中小企业健康发展,更有利于社会整体效益的提升。本文以2015-2019年中小板和创业板上市企业为研究对象,实证检验中小企业社会责任、技术创新和经营绩效间的关系。实证结果表明:第一,中小企业履行社会责任对经营绩效有显著的正向促进作用,同时也带动了企业的技术创新。第二,技术创新对经营绩效有正向促进作用,且在中小企业社会责任与经营绩效关系间起部分中介作用。第三,在技术创新强度存在差异的情况下,中小企业社会责任对经营绩效的影响存在门限效应,技术强度达到的门限区间越高,社会责任对经营绩效的促进作用越强。基于此,应建立中小企业社会责任评价体系与梯度培育机制,为中小企业发展营造良好环境,以增强社会责任与技术创新的相互作用,提高企业经营绩效。

Small and medium-sized businesses play a crucial role in the economic and social growth of a country, as well as in increasing employment and enhancing people’s standard of living. Studying the link between social responsibility, business performance, and SMEs helps to advance not only the general welfare but also the healthy growth of SMEs.In order to experimentally investigate the relationship between social responsibility, technical innovation, and the business success of SMEs, this article uses the 2015 2019 listed companies on the SME board and the ChiNext board as the research objects. The empirical findings first demonstrate that small and medium-sized businesses’ social responsibility efforts have a considerable positive impact on their financial results and also serve as a catalyst for their technological advancement.Second, technological innovation contributes positively to company performance and serves as a partial intermediary in the link between social responsibility of SMEs and business performance. Third, there is a threshold effect on the influence of SMEs’ social responsibility on company performance when there are variations in the degree of technical innovation.Based on this, a system for measuring social responsibility and a gradient cultivation mechanism for small and medium-sized businesses should be established to foster the growth of these businesses, strengthen the relationship between social responsibility and technological innovation, and enhance business performance.