贵州财经大学学报

贵州财经大学学报 ›› 2019 ›› Issue (06): 66-75.

• 工商管理 • 上一篇    下一篇

企业社会责任会影响创新吗?——基于研发异质性与产权性质视角

顾群1,2, 王文文1, 郑杨3   

  1. 1. 天津财经大学 会计学院, 天津 300222;
    2. 天津财经大学 无形资产评价协同创新中心, 天津 300222;
    3. 安永华明会计师事务所, 北京 100006
  • 收稿日期:2019-03-26 出版日期:2019-11-15 发布日期:2019-11-28
  • 作者简介:顾群(1978-),男,上海人,管理学博士,天津财经大学会计学院副教授,天津财经大学无形资产评价协同创新中心研究人员,研究方向为公司治理与企业创新;王文文(1997-),女,河北廊坊人,天津财经大学2019级硕士研究生,研究方向为财务管理;郑杨(1992-),男,河北唐山人,天津财经大学2016级硕士研究生,安永华明会计师事务所,研究方向为财务管理。
  • 基金资助:
    国家社会科学基金项目"控制权私有收益与企业创新模式研究"（15BJY010）。

Does Corporate Social Responsibility Have an Impact on Innovation?-Based on the Heterogeneity of R&D Investment and Nature of Property Right

GU Qun1,2, Wang Wen-wen1, ZHENG Yang3   

  1. 1. School of Accountancy, Tianjin University of Finance and Economics, Tianjin 300222, China;
    2. Co-Innovation Center for Intangible Asset Evaluation, Tianjin 300222, China;
    3. Ernst & Young, Beijing 100006, China
  • Received:2019-03-26 Online:2019-11-15 Published:2019-11-28

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摘要： 选取2008-2017年全部A股上市公司为样本，研究企业的社会责任承担状况与创新活动之间的关系，同时考虑研发活动异质性与产权性质对研究问题的影响。研究结果表明：企业社会责任表现与企业的创新活动呈现一种正相关关系；考虑到企业研发活动异质性后，企业社会责任对探索式创新的正向激励作用更大；考虑到企业产权后，企业社会责任表现与企业整体创新活动、探索式创新活动之间的正相关关系在非国有企业中更为明显。

关键词: 企业社会责任, 企业创新, 研发异质性, 产权性质

Abstract: Takes a sample of all A-share listed companies from 2008 to 2017 to study the relationship between corporate social responsibility and corporate innovation and consider the impact of R&D investment heterogeneity and property heterogeneity. Research indicates:The performance of corporate social responsibility and the innovation activities of enterprises show a positive correlation;After considering the heterogeneity of R&D investment, the positive incentive effect of corporate social responsibility performance on the enterprise's exploratory innovation is greater;After considering the heterogeneity of ownership, the positive correlations of the overall innovation activities and exploratory innovation activities between corporate social responsibility performance are more obvious in non-state-owned enterprises.

Key words: corporate social responsibility, enterprise innovation, R&D heterogeneity, nature of property rights

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