新一代信息技术对创新绩效和企业财务绩效的影响——基于上市制造业企业的实证
The Impact of Next-generation Information Technology on Innovation Performance and Firm Financial Performance:Evidences from Chinese Manufacturing Listed Companies
贾琳 1李帅圻1
作者信息
- 1. 北京理工大学管理与经济学院,北京 100081
- 折叠
摘要
新一代信息技术迅速发展的背景下,我国制造业正处于数字化转型阶段.在对新一代信息技术进行大量投资的过程中,企业对新一代信息技术的关注度必然会对创新绩效以及企业财务绩效产生影响.针对这种影响,本文以2013-2019年1973家中国上市制造业企业的数据为样本,基于动态能力视角研究企业新一代信息技术关注度对其创新绩效和财务绩效的影响.研究发现,新一代信息技术关注度与创新绩效和企业财务绩效之间均存在倒"U"形关系,内部控制可以帮助企业更好地利用新一代信息技术提升创新绩效.此外,创新绩效在新一代信息技术关注度与企业财务绩效的倒"U"形关系中起到了中介传导作用.研究结论建议企业对新一代信息技术应进行适度的关注和使用,并且可以通过提升内部控制水平等方式帮助企业更好地通过新一代信息技术提升创新绩效和企业财务绩效.
Abstract
Under the background of rapid development of Next-Generation Information Technology(NGIT),China's manufacturing industry is in the stage of digital transformation.In the process of investing heavily in NGIT,the attention paid on NGIT will inevitably have an impact on innovation performance as well as firm financial performance.In view of this impact,this study using data from 1,973 Chinese manufacturing firms from 2013-2019 as a sample,then examines the impact of NGIT attention on their innovation performance and firm performance based on a dynamic capability perspective.It is found that there is an inverted U-shaped relationship between NGIT attention and both innovation performance and firm financial performance,and that internal control can help firms better utilize NGIT to enhance innovation performance.In addition,innovation performance plays a mediating role in the inverted U-shaped relationship between the NGIT attention and firm performance.The findings suggest that firms should pay appropriate attention to and use NGIT,and can help them better improve innovation performance and firm financial performance through NGIT by improving internal controls and focusing on substantive innovation.
关键词
动态能力/新一代信息技术/内部控制/创新绩效/企业财务绩效Key words
Dynamic capabilities/Next-Generation Information Technology(NGIT)/Internal control/Innovation performance/Firm financial performance引用本文复制引用
出版年
2024
NETL
NSTL
万方数据