摘要
旨在探讨研发投入是否可以产生企业创新绩效,以及碳绩效在研发投入与企业创新绩效之间是否存在中介作用。基于此,以2017—2021年煤炭制造业A股上市公司为研究样本,进行实证检验。研究发现:研发投入可显著提高企业碳绩效和创新绩效;碳绩效能够显著提高企业创新绩效;碳绩效在研发投入和企业创新绩效之间具有中介作用。文章的创新之处在于:一是将碳绩效和创新绩效具体应用到微观企业层面,探究研发投入的有效性;二是利用回归模型探讨研发投入、企业碳绩效与创新绩效三者之间的关系,丰富了碳绩效与创新绩效相关研究文献。
The purpose of this paper is to explore whether the R&D investment can produce enterprise innovation performance and whether carbon performance plays an intermediary role between R&D investment and enterprise innovation performance.Based on this,this paper takes A-share listed companies in coal industry 2017—2021 as research samples for empirical test.The study found that the R&D investment can significantly improve carbon performance and innovation performance of enterprises and carbon performance plays an intermediary role between R&D investment and innovation performance.The innovations of the paper are as follows:first,the carbon performance and innovation performance are applied to the micro-enterprise level to explore the effectiveness of R&D investment;the second is to explore the relationship between carbon performance,innovation performance and R&D investment by using regression model,which enriches the related literature on carbon performance and innovation performance.
作者
赵玉珍
韩翠媛
冀玉慧
Zhao Yuzhen;Han Cuiyuan;Ji Yuhui(School of Economics and Management,Inner Mongolia University of Technology,Hohhot 010051,China)
出处
《煤炭经济研究》
2023年第1期85-92,共8页
Coal Economic Research
基金
内蒙古社科规划重点项目(2022NDA280)
关键词
研发投入
碳绩效
企业创新绩效
中介作用
R&D investment
carbon performance
enterprise innovation performance
intermediary role
作者简介
通讯作者:冀玉慧(1999-),女,内蒙古呼和浩特人,硕士研究生,主要研究方向为企业碳减排行为的激励机制研究。E-mail:1766283836@qq.com;赵玉珍(1976-),女,内蒙古鄂尔多斯人,博士,副教授,中国注册会计师,主要研究方向为公司治理与企业碳绩效评价研究。E-mail:jgzhyz@163.com
