摘要
利用A股上市公司的年金计划缴费数据,实证检验了社会保障福利中的企业年金与企业创新绩效的关系。研究发现,是否实施年金计划与企业专利申请数量和发明专利申请数量显著正相关,即企业年金会影响创新的数量和质量。作用机制检验显示,是否实施年金计划与企业研究生学历员工占比、员工培训投入显著正相关,即企业年金可以吸引和留住高素质人才,优化企业的人力资本结构,并通过增加人力资本投资,提高人力资本水平,最终促进企业创新绩效的提升。
This paper used the payment data of the pension plan in A-share listed companies,and empirically examined the relationship between the corporate pension in social security benefits and corporate innovation performance.Then we found a significant positive association between the implementation of corporate pension plan and the number of patent applications and invention patent applications,that is,corporate pension could affect the quantity and quality of enterprise innovation.The mechanism tests found that,the implementation of corporate pension was significantly positively correlated with the proportion of employees with postgraduate education and the employee training investment.The results indicated that corporate pension could finally promote enterprise innovation performance through the channels of attracting and retaining high-quality talents,optimizing enterprise human capital structure,as well as raising human capital level by increasing human capital investment.
作者
张东旭
宁美军
ZHANG Dong-xu;NING Mei-jun(Business School,Anhui University,Hefei 230601;School of Economics and Management,North China University of Technology,Beijing 100144,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第4期99-111,共13页
Journal of Shanxi University of Finance and Economics
基金
安徽省哲学社会科学规划项目(AHSKQ2020D09)
关键词
企业年金
创新绩效
人力资本结构
人力资本投资
财务负担
corporate annuity
innovation performance
human capital structure
human capital investment
financial burden
