信任文化、薪酬激励与公司创新
阅读全文
下载全文 |
| Title | Trust Culture, Compensation Incentive and Firm Innovation
|
| 作者 | 程博 潘飞 |
| Author | Cheng Bo,b and Pan Fei |
| 作者单位 | 云南财经大学会计学院；上海财经大学会计与财务研究院 |
| Organization | Yunnan University of Finance and Economics；Shanghai University of Finance and Economics |
| 作者Email | bondcheng@sina.com；panfei@mail.shufe.edu.cn |
| 中文关键词 | 信任文化 非正式制度 正式制度 薪酬激励 公司创新 |
| Key Words | Trust Culture; Informal Institution; Formal Institution; Compensation Incentives; Firm Innovation |
| 内容提要 | 本文采用文本分析法，将信任文化嵌入公司创新行为的决策分析框架，基于“文化——行为”逻辑，以新制度经济学理论为基础，考察作为非正式制度的重要组成部分之信任文化对公司创新的影响；同时探讨了信任文化与正式激励制度对公司创新的交互影响。研究发现：(1) 信任文化对公司创新水平有显著的促进作用，与不存在信任导向的企业文化相比，存在信任文化导向的公司创新会有8.56%的提高，相当于发明专利申请量平均增加了1.089项；(2) 扩大高管团队内部薪酬差距对公司创新水平有正向激励作用，且增强了信任文化与公司创新之间的正相关关系；(3) 扩大高管员工内部薪酬差距对公司创新水平也有正向激励作用，且与信任文化交互叠加时对公司创新的促进作用更强。本文不仅考察了文化力量如何影响公司创新行为，丰富和拓展了相关研究文献，而且对公司创新战略实施，乃至对提高国家文化软实力、推动中国优秀文化的创造性转化与创新性发展显得尤为重要。 |
| Abstract | In this paper, trust culture is embedded in the framework of innovation decision-making. Based on neo-institutional economics theory, following a “culture-behavior” paradigm, this paper examines the effect of trust culture on firm innovation, as well as the interaction effect of trust culture and formal incentive institution on innovation. The conclusions are as follows. Firstly, the results show that the culture of trust has a positive effect on innovation. Compared with their peers, there is a 8.56% increase in innovation for firms with trust culture orientation, which is equivalent of 1.089 more patent applications on average, Secondly, pay gap and trust culture have a complementary effect on firm innovation, and enhance the trust culture and innovation between the company's positive correlation. Besides, internal pay gap and trust culture also play a complementary role in promoting firm innovation, and the interaction with the trust culture when the company's innovation to promote the role of stronger. This paper not only examines the effect of culture on innovation and enriches literature, but also has important implications in the enforcement of firm innovation strategy. It is also helpful to improve national soft power, to promote the creative transformation of traditional culture, and innovative development. |
| 文章编号 | WP1408 |
| 登载时间 | 2019-08-20 |
|