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Research On The Influence Of Internal Control And R&D Capability On Innovation Performance

Posted on:2021-02-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y H XiaoFull Text:PDF
GTID:2439330629953514Subject:Accounting
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As the degree of economic globalization continues to deepen,and China's economic development has entered a new normalization,national leaders have increasingly attached importance to the important role of innovation in the development of the national economy.The Party's "19th National Congress" report once again emphasized the need to focus on technological innovation Put it at the core of the country 's long-term development strategy.Agriculture,as the basic industry of the national economy,is related to national economy and people's livelihood,but because of its cyclical characteristics with the seasons and its obvious regional characteristics,it has been restricted in development.In the context of the current increasingly fierce market competition,agricultural enterprises must rely on technological innovation to comprehensively enhance their independent innovation capabilities,and then continue to improve their comprehensive production capacity to promote the long-term development of China's agriculture.For an enterprise to innovate,it is inevitable to carry out as many R & D activities as possible.R & D capability,as a soft power of an enterprise,represents the input-output ratio of an enterprise's innovative R & D activities,which is directly related to the company's innovation performance.In addition,with the continuous development and improvement of modern enterprise systems,internal control has also received increasing attention from the industry.Based on this,in order to study the relationship and influence path among internal control,R & D capability and innovation performance,enterprises can consider the innovation performance of enterprises from the perspective of internal environment and resource investment,and summarize their own deficiencies in innovation and For the direction of improvement,this article first summarizes the relevant research literature and theories,and uses this as a theoretical basis to make a theoretical analysis of the relationship between internal control,R & D capabilities and innovation performance and put forward research hypotheses;secondly,select 2015-2017 agriculture Panel data of listed companies to analyze the current status of internal control,R & D capabilities and innovation performance of listed agricultural companies Relationship.The research results show that:(1)Internal control has a significant positive impact on the research and development capabilities and innovation performance of listed agricultural companies.That is,good internal control can help companies better carry out innovation activities and help improve their research and development capabilities.In turn,it promotesthe innovation performance of agricultural listed companies;(2)R & D capabilities have a significant positive impact on the innovation performance of agricultural listed companies,indicating that higher R & D capabilities are the internal driving force for independent innovation of enterprises.It has a positive pulling effect;(3)R & D capability has a partial mediation effect between internal control and the innovation performance of agricultural listed companies,indicating that internal control can not only directly affect the innovation performance of agricultural listed companies,but also The R & D capability of an enterprise has an indirect impact on the innovation performance of listed agricultural companies.According to the research results and the development status of listed agricultural companies,relevant suggestions were put forward from the aspects of internal control system construction,investment in R & D funds,cultivation of innovative talents,construction of innovative corporate culture and policy support.
Keywords/Search Tags:internal control, R&D capability, innovation performance, mediation effect, agricultural listed company
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