企业社保缴费负担对双元创新的影响研究被引量：7

The Effect of Social Security Contribution Burden on Ambidextrous Innovation

导出

摘要以2008—2020年中国沪深A股上市公司为样本,基于减税降费政策背景,研究企业社保缴费负担对双元创新投资的影响效应及作用机制。研究发现:企业社保缴费负担对双元创新投资存在差异影响,表现为显著促进了探索式创新,但对开发式创新不存在显著影响。作用机制检验结果表明,企业社保缴费负担同时通过“要素替代效应”和“员工激励效应”对探索式创新产生促进效应。异质性分析结果表明,企业社保缴费负担对探索式创新的促进效应在非国有企业和高新技术企业中更为显著。 The key of ambidextrous innovation strategy is to balance the contradiction between exploratory innovation and exploitative innovation,so as to form an effective ambidextrous balanced innovation mechanism.Using a sample of Chinese listed firms over the period 2008-2020,under the background of tax and fee reduction policies,this paper investigates the effect of corporate social security contribution burden on ambidextrous innovation and the mechanisms involved.The empirical results show that corporate social security contribution burden has a significant promoting effect on ambidextrous innovation,showing that corporate social security contribution burden has a significant promoting effect on exploratory innovation,but has no significant effect on exploitative innovation.Influential mechanism shows that the social security contribution promotes exploratory innovation through the mechanisms of“factor substitution effect”and“employee welfare effect”.Heterogeneity analysis shows that the promoting effect of corporate social security contribution burden on exploratory innovation is more significant in non-state-owned firms and high-tech firms.This study enriches the relevant literature on the economic consequences of the social security contribution and the factors affecting ambidextrous innovation,and meanwhile can provide empirical evidence for policy makers to perfect the social security contribution system and optimize corporate innovation investment structure.

作者廖湘岳高峰张淑霞 LIAO Xiangyue;GAO Feng;ZHANG Shuxia(School of Business,Hunan University of Science and Technology,Xiangtan 411201,China)

机构地区湖南科技大学商学院

出处《湖南科技大学学报（社会科学版）》 CSSCI 北大核心 2023年第6期129-137,共9页 Journal of Hunan University of Science and Technology(Social Science Edition)

基金国家自然科学基金项目(72004061) 湖南省教育厅重点项目(22A0338) 湖南省社科基金项目(22YBQ068)。

关键词企业社保缴费双元创新探索式创新开发式创新 social security contribution ambidextrous innovation exploratory innovation exploitative innovation

分类号 F273.1 [经济管理—企业管理]

作者简介廖湘岳(1967-),男,湖南湘乡人,博士,教授,博士生导师,主要从事公司财务研究。