發(fā)布時間：2018-06-23 20:09

  本文選題：腐敗 + 超額招待差旅費�。� 參考：《中國管理科學(xué)》2017年03期

【摘要】：本文結(jié)合中國轉(zhuǎn)型經(jīng)濟的制度背景,利用2007-2014年中國深市中小板民營上市公司的數(shù)據(jù),以超額招待差旅費作為企業(yè)腐敗支出的替代變量,實證考察了民營企業(yè)腐敗活動對其研發(fā)投入的影響。研究結(jié)果表明:對于進行研發(fā)活動的民營企業(yè),其腐敗支出與研發(fā)投入強度呈倒U型關(guān)系;進一步研究發(fā)現(xiàn),民營企業(yè)腐敗支出與研發(fā)投入之間的關(guān)系會隨著企業(yè)規(guī)模及其所在地制度環(huán)境的變化而表現(xiàn)出顯著差異。上述結(jié)果不僅完善了非正式機制對中國民營企業(yè)研發(fā)投資影響的研究,也為當(dāng)前反腐敗和促進企業(yè)創(chuàng)新的政策制定提供了一定的啟示作用。
[Abstract]:Based on the institutional background of China's transition economy and the data of private listed companies in Shenzhen Stock Market from 2007 to 2014, this paper takes excess hospitality travel as an alternative variable of enterprise corruption expenditure. The influence of corruption activities on R & D investment of private enterprises is investigated empirically. The results show that: for private enterprises engaged in R & D activities, the corruptive expenditure and R & D investment intensity are inversely U-shaped. The relationship between corruption expenditure and R & D investment in private enterprises will show significant differences with the change of enterprise size and local institutional environment. The above results not only improve the research on the impact of informal mechanism on R & D investment of private enterprises in China, but also provide some enlightenment for the current policy making on anti-corruption and promoting enterprise innovation.
【作者單位】： 重慶大學(xué)經(jīng)濟與工商管理學(xué)院;
【基金】：國家自然科學(xué)基金重點資助項目(71232004)
【分類號】：F273.1;F275
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本文編號：2058251