首页|内外情境下政治嵌入对企业持续性创新的影响研究——基于资源注入与信息沟通的双重效应

内外情境下政治嵌入对企业持续性创新的影响研究——基于资源注入与信息沟通的双重效应

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以2008-2020年沪深A股非金融类上市公司为对象,引入资源注入和信息沟通为中介变量,结合内部控制和营商环境内外情境双重视角,探讨政治嵌入对持续性创新的影响路径和边界条件.研究发现:政治嵌入正向影响企业持续性创新;资源注入和信息沟通在两者间发挥双重中介效应;内部控制正向调节资源注入、信息沟通与持续性创新关系,进而强化上述两中介变量在政治嵌入与持续性创新中的间接效应;营商环境则通过负向调节政治嵌入与资源注入、信息沟通关系,约束两中介变量发挥的间接效应;内部控制和营商环境发挥的调节作用相互补充,内部控制高效运行时,营商环境对政治嵌入与资源注入、信息沟通的约束作用愈发显著,进而提升企业持续性创新自主性.
Impact of Political Embedding on Corporate Sustainable Innovation in Internal and External Contexts:Based on the Dual Effect of Resource Injection and Information Communication
Taking the A-share non-financial listed companies in Shanghai and Shenzhen from 2008 to 2020 as the object,this paper introduces resource injection and information communication as the intermediary variables and combines the dual perspectives of internal control and the internal and external context of the business environment to explore the impact path and boundary conditions of political embeddedness on sustainable innovation.The results show that political embeddedness positively affects continuous innovation.Resource injection and information communication play a dual mediating effect be-tween the two.Internal control positively regulates the relationship between resource injection,information communication,and continuous innovation and then strengthens the indirect effects of the above two mediating variables in terms of political embeddedness and continuous innovation.The business environment negatively regulates the relationship between political embeddedness,resource injection,and information communication and restricts the indirect effects of the two intermediary variables.When internal control is operated efficiently,the business environment has an increasingly significant restraining effect on political embeddedness,resource injection,and information communication,thereby enhancing the autonomy of en-terprises in sustainable innovation.

political embeddingcontinuous innovationinternal controlbusiness environment

李香梅、王静、李猛

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山东财经大学会计学院,济南 250014

国家税务总局青州市税务局,山东 潍坊 262500

政治嵌入 持续性创新 内部控制 营商环境

山东省社会科学规划研究项目

21CJJJ19

2024

软科学
四川省科学技术促进发展研究中心

软科学

CSTPCDCSSCICHSSCD北大核心
影响因子:1.333
ISSN:1001-8409
年,卷(期):2024.38(6)
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