| 企业诚信文化、内部控制与创新效率 |
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| 引用本文： | 左锐,马晓娟,李玉洁. 企业诚信文化、内部控制与创新效率[J]. 统计与决策, 2020, 0(9): 154-158 |
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| 作者姓名： | 左锐 马晓娟 李玉洁 |
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| 作者单位： | 西安财经大学商学院 |
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| 基金项目： | 中国(西安)丝绸之路研究院科学研究项目(2019HZ06,2019YA03);国家自然科学基金面上项目(71972152);教育部人文社会科学研究青年基金项目(18YJC630046);陕西省自然科学基础研究计划(2018JM7011);陕西省教育厅专项科研计划项目(18JK0288)。 |
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| 摘 要： | 企业自主创新效率的提高很大程度以企业诚信体系建设为保障。文章以2012—2016年企业诚信文化的相关数据为依托,构建回归模型,分析并检验企业诚信文化对创新效率的影响。研究发现:企业诚信文化对创新效率具有显著促进作用,且内部控制是企业诚信文化影响创新的路径之一,进一步研究表明:不同产权性质下诚信文化对创新效率的影响不存在显著差异,从新的视角为非正式制度对创新效率的影响提供了经验证据。
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| 关 键 词： | 诚信文化 创新效率 内部控制 产权性质 |
Corporate Integrity Culture,Internal Control and Innovation Efficiency |
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| Zuo Rui,Ma Xiaojuan,Li Yujie. Corporate Integrity Culture,Internal Control and Innovation Efficiency[J]. , 2020, 0(9): 154-158 |
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| Authors: | Zuo Rui Ma Xiaojuan Li Yujie |
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| Affiliation: | (School of Business,Xi’an University of Finance and Economics,Xi’an 710100,China) |
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| Abstract: | The improvement of enterprise independent innovation efficiency is largely guaranteed by the construction of enterprise integrity system.This paper is based on the relevant data of enterprise integrity culture from 2012 to 2016,and constructs a regression model to analyze and test the impact of enterprise integrity culture on innovation efficiency.The research finds that enterprise integrity culture has a significant promoting effect on innovation efficiency,and internal control is one of the ways that enterprise integrity culture influences innovation.Further studies show no significant difference in the impact of integrity culture on innovation efficiency under different property rights.Thus the paper provides empirical evidence for the impact of informal institutions on innovation efficiency from a new perspective. |
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| Keywords: | corporate integrity culture innovation internal control nature of property right |
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