| 履行社会责任会提升上市公司创新投入吗？——基于乡村建设的视角 |
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| 引用本文：曹 栋，王 欢，李汶蔚，孙钰欣，纪泽辉.履行社会责任会提升上市公司创新投入吗？——基于乡村建设的视角[J].财经理论与实践,2023,(4):98-105 |
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| 中文摘要:运用非平衡面板模型，依据非金融行业上市公司数据，考察履行社会责任对创新投入的影响。结果显示：参与教育帮扶、产业帮扶、兜底保障与社会帮扶、转移就业与易地搬迁帮扶均能显著提高企业创新投入水平；行业竞争度、组织冗余分别具有正、负调节作用；政府补助、银行信贷发挥中介作用；非制造业企业、国有企业和注册地为东部地区的企业的促进作用更显著。鉴于此，应鼓励企业通过积极参与乡村建设等履行社会责任，提升企业创新能力。 |
| 中文关键词:社会责任 乡村建设 企业创新 组织冗余 行业竞争度 |
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| Does Fulfilling Social Responsibility Promote Innovation Investment of Listed Companies?—Based on the Rural construction |
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| Abstract:Using the unbalanced panel model and based on the data of listed companies in the non-financial industry, the impact of fulfilling social responsibilities on innovation investment was observed. The results show that participation in education assistance, industry assistance, social assistance, employment transfer and relocation assistance can significantly improve the level of enterprise innovation investment. Industry competitiveness and organizational slack have positive and negative regulatory effects respectively. Government subsidies and bank credit play an intermediary role. Non-manufacturing enterprises, state-owned enterprises and enterprises registered in the eastern region play more significant roles. In view of this, enterprises should be encouraged to actively participate in rural construction and fulfill their social responsibilities to improve their innovation capabilities. |
| keywords:social responsibility rural construction enterprise innovation organizational slack industry competition degree |
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