| 高管薪酬激励、战略差异与企业研发投入 |
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| 引用本文： | 程克群,谭庆华,徐芳.高管薪酬激励、战略差异与企业研发投入[J].南华大学学报(社会科学版),2020,21(3):72-77. |
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| 作者姓名： | 程克群 谭庆华 徐芳 |
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| 作者单位： | 安徽农业大学 经济管理学院,安徽 合肥230036;安徽农业大学 经济管理学院,安徽 合肥230036;安徽农业大学 经济管理学院,安徽 合肥230036 |
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| 基金项目： | 安徽省高校人文社会科学研究重点项目“安徽省产业结构调整对长江经济带发展的影响研究”资助(编号:SK2017A0138)；安徽省省领导圈定课题“安徽省加快打造内陆开发新高地问题研究”资助(编号:SQKTF18-07)；安徽省省领导圈定课题“加快我省农业产业化发展的思路与对策研究”资助(编号:SLDQDKT17-05F) |
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| 摘 要： | 文章选取2013—2018年A股共计1221家制造业上市企业的数据为研究样本,实证检验了高管薪酬激励、战略差异与企业研发投入的关系。研究发现:高管薪酬激励、战略差异都能显著促进企业研发投入；战略差异能够显著抑制高管薪酬激励对企业研发投入的促进作用。文章不仅丰富了高管薪酬的研究,还为制定企业战略,加大创新力度提供了参考,同时也丰富了企业研发投入影响因素的研究。
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| 关 键 词： | 高管薪酬激励 战略差异 研发投入 调节效应 |
| 收稿时间： | 2020/3/16 0:00:00 |
Executive Compensation Incentives, Strategic Differences and R & D Investment |
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| CHENG Ke-qun,TAN Qing-hu,XU Fang.Executive Compensation Incentives, Strategic Differences and R & D Investment[J].Journal of Nanhua University(Social Science Edition),2020,21(3):72-77. |
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| Authors: | CHENG Ke-qun TAN Qing-hu XU Fang |
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| Institution: | Anhui Agricultural University, Hefei 230036, China |
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| Abstract: | This paper selects the data of a total of 1221 manufacturing listed enterprises in 2013-2018 as a research sample, and empirically examines the relationship between executive compensation incentives, strategic differences and enterprise R & D investment. The research found that:executive compensation incentives and strategic differences can significantly promote R & D investment, strategic differences can significantly inhibit executive compensation incentives to promote R & D investment. This paper not only enriches the research of executive compensation, but also provides a reference for formulating enterprise strategy and increasing innovation, and also enriches the research on the influencing factors of enterprise R & D investment. |
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| Keywords: | executive compensation incentive strategic differences R & D investment regulatory effect ( |
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