王进朝,张永仙.高管变更对创新投入的影响——基于内部控制的中介效应分析[J].南京审计学院学报,2019,(6):
高管变更对创新投入的影响——基于内部控制的中介效应分析
  
DOI:
中文关键词:  高管变更  内部控制质量  创新投入  中介效应  高新技术企业  企业战略  公司治理水平
英文关键词:executive change  internal control quality  innovation investment  mediation effect  high and new tech enterprises  enterprise strategy  corporate governance level
基金项目:国家社会科学基金项目(13BJY019);河南省普通高等学校人文社会科学重点研究基地资助项目
作者单位
王进朝,张永仙 郑州航空工业管理学院 商学院河南 郑州 450046 
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中文摘要:
      以 2013—2017 年沪深A股上市公司为样本,基于内部控制视角,在实证检验我国上市公司高管变更与创新投入影响的基础上,进一步分析高管的变更类型、变更原因以及企业性质是否为高新技术企业的中介效应占比情况,揭示高管变更、内部控制质量与创新投入之间的作用机制。研究结果表明:高管变更抑制内部控制质量和企业创新投入,内部控制质量在高管变更影响公司创新投入的作用机制中起中介效应,不同高管变更类型、变更原因以及企业是否为高新技术企业,企业内部控制发挥的中介作用是不同的。研究结论在一定程度上揭示了上市公司高管变更对公司创新投入产生作用的路径,对提高公司治理水平和企业创新投入具有实际意义。
英文摘要:
      With A-share listed companies in Shanghai and Shenzhen from 2013 to 2017 as a sample,this paper,from the perspective of internal control, empirically tests the impact of executive change and innovation investment in China’s listed companies,further analyzes the types of executive change,the reasons for change and whether the nature of the enterprise is the influencing factor of high-tech enterprises,and reveals the mechanism of interaction among executive change, internal control quality and innovation input. The research results show that executive change inhibits internal control quality and enterprise innovation investment,and internal control quality plays a mediating role in the mechanism of executive change affecting innovation investment. Internal control plays different intermediary roles in different types of senior management change, reasons for change and whether the enterprise is a high-tech enterprise or not.To some extent,the research conclusion reveals the path that the change of executives of listed companies has an effect on innovation investment, which has practical significance for improving corporate governance and enterprise innovation investment.
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