当代财经 ›› 2019, Vol. 0 ›› Issue (05): 1811-.

• • 上一篇    

员工持股计划、人才专业性与企业有效创新

曹玉珊,陈力维   

  1. (江西财经大学 会计发展研究中心/会计学院,江西 南昌 330013)
  • 收稿日期:2018-12-15 发布日期:2021-01-21
  • 作者简介:曹玉珊,江西财经大学教授、管理学博士,博士生导师,主要从事财务理论与实务、会计理论与实务研究;陈力维,江西财经大学博士研究生,主要从事财务理论与实务、会计理论与实务研究,通讯作者联系方式clw1007@126.com。

Employee Stock Ownership Plan, Talent Speciality and Corporate Effective Innovation

CAO Yu-shan, CHEN Li-wei   

  • Received:2018-12-15 Published:2021-01-21

摘要: 以2009—2016年沪深A股上市公司的数据为样本,考察员工持股计划、人才专业性与企业有效创新之间的关系。研究结果表明,实施员工持股计划的企业更可能实现有效创新;企业拥有的人才专业性会强化实施员工持股计划与企业有效创新之间的正相关关系;技术人员人才专业性和高级管理人员人才专业性均会强化员工持股计划的创新效应,且两者之间呈互补关系。

关键词: 员工持股计划,人才专业性,有效创新

Abstract: Taking the data from the A-share listed companies listing in Shanghai and Shenzhen stock exchanges from 2009 to 2016 as samples, this paper tries to explore the relationship between ESOP, talent speciality and corporate effective innovation. The finding show that the enterprises that carry out ESOP are more likely to achieve effective innovation, that the talent speciality owned by the enterprises can strengthen the positive relationship between ESOP and corporate effective innovation, and that both the talent speciality of the technical employees and the talent speciality of the senior management can strengthen the innovation effect of ESOP, and there is a complementary relationship between the two.

Key words: ESOP; talent speciality; effective innovation