EVA考核提升了企业自主创新能力吗?——基于管理者风险特质及行业性质视角的研究被引量：34

Has EVA Assessment Improved Enterprise Independent Innovation Capacity? Research on the Perspective of Managers' Risk Characteristics and the Nature of Industry

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摘要经济增加值(EVA)考核是国资委引导企业转型发展中的一项重要制度安排,本文利用国有上市公司的数据,实证检验了EVA考核对企业自主创新能力的影响,并进一步讨论了管理者风险特质的调节作用和影响结果的行业差异。研究发现:EVA考核的实施能显著提升企业自主创新能力;管理者风险特质对EVA考核与企业自主创新投入水平的关系存在正向调节作用;EVA考核对企业自主创新能力的影响存在显著的行业差异。本文的研究深化和丰富了EVA考核的经济后果研究,为EVA考核的深入广泛推行提供了经验证据支持,同时也给予EVA考核的差异化设计及有效实践一定的启示。 As SASAC has implemented EVA in State-owned enterprises, this paper empirically analyzes the influence of EVA assessment on enterprise independent innovation capacity by using data from state-owned listed companies of China from 2010 to 2013, and further discusses the adjusting effects of manager’ risk characteristics and the different performance in different industries. We find:( 1 ) EVA assessment can significantly improve enterprises independent innovation capacity; ( 2 ) manager’ risk characteristics have positive adjusting effects on the relationship between EVA assessment and the input amount of enterprise independent innovation;(3) there is a difference in the influence of EVA assessment on enterprise independent innovation capacity. This study deepens and enriches the economic consequences of EVA assessment research, provides em-pirical evidence to support the implementation of the EVA policy deeply and widely, as well as gives certain enlightenment meaning to design EVA policy with disparity and practice EVA policy effectively.

作者池国华杨金张彬

机构地区南京审计大学审计科学研究院东北财经大学中国内部控制研究中心东北财经大学会计学院

出处《审计与经济研究》 CSSCI 北大核心 2016年第1期55-64,共10页 Journal of Audit & Economics

基金国家自然科学基金面上项目(71372069) 东北财经大学学科建设支持计划项目(XKT 201407) 辽宁省社会科学规划基金项目(L13DGL035)

关键词 EVA考核自主创新能力管理者风险特质行业差异经济增加值考核现代企业制度企业管理公司治理 EVA assessment independent innovation capacity managers' risk characteristics difference in industry aconomic added value evaluation modern enterprise system enterprise management corporate governance

分类号 F235.99 [经济管理—会计学]

作者简介池国华（1974-）,男,福建长汀人,南京审计大学审计科学研究院教授,东北财经大学财务管理专业博士生导师,中国内部控制研究中心常务副主任,从事内部控制与财务管理研究。杨金（1988-）,女,浙江湖州人,东北财经大学会计学院博士研究生,从事内部控制与财务管理研究。张彬（1991-）,男,安徽池州人,东北财经大学会计学院硕士研究生,从事财务管理研究.

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