内源服务投入能提高企业绩效吗

当代财经 ›› 2021, Vol. 0 ›› Issue (9): 113-125.

内源服务投入能提高企业绩效吗

廖涵, 丛昊, 张春雨

中南财经政法大学经济学院/财政税务学院,湖北武汉 430073

收稿日期:2021-04-14 出版日期:2021-09-15 发布日期:2021-09-29
作者简介:廖涵,中南财经政法大学教授,博士生导师,博士,主要从事开放经济与经济增长研究;丛昊（通讯作者）,中南财经政法大学博士研究生,主要从事制造业服务化转型研究,联系方式conghao_728@163.com;张春雨,中南财经政法大学博士研究生,主要从事财税理论与政策研究。
基金资助:
中南财经政法大学中央高校基本科研业务费专项资金项目“企业技术创新的税收激励政策研究——基于固定资产加速折旧政策”（202010404）

Can Inputs of Endogenous Services Improve Corporate Performance?

LIAO Han, CONG Hao, ZHANG Chun-yu

Zhongnan University of Economics and Law, Wuhan 430073, China

Received:2021-04-14 Online:2021-09-15 Published:2021-09-29

摘要/Abstract

摘要： 内源服务活动是制造业投入服务化的本质,而投入服务化的相关研究多集中于外源服务投入,鲜有涉及内源服务投入。以2007—2018年沪深A股制造业企业为研究对象,考察了其内源服务投入的特征事实,并实证探究了内源服务投入对企业绩效的影响。研究发现：（1）企业从事服务活动的员工占总员工的比重逐年递增,其中,专业技术人员的比重最高。同时,内源服务投入强度不断增加,且高技术行业的投入强度大多高于低技术行业。（2）内源服务投入对企业绩效的影响呈现U型曲线关系。目前,大部分制造业上市公司位于U型曲线的下降阶段,亟需进一步增加内源服务投入,以达到曲线的上升阶段,最终实现提升企业绩效的目标。（3）内源服务投入对企业绩效的影响存在异质性,依赖于行业技术水平、企业规模及所有制类型等特征。以上经验证据从内源服务投入的角度为制造企业制定服务化决策、解决“服务化困境”问题提供了可行的路径。

关键词: 内源服务投入, 企业绩效, 制造业服务化, 业务功能

Abstract: The endogenous service activities are the essence of the input of the manufacturing industry in services, however, the related researches on the input in services focus mainly on the input in the exogenous services, only few can be found on the endogenous service input. Taking the A-share listed companies of the manufacturing enterprises on Shanghai and Shenzhen stock exchanges from 2007 to 2018 as the research objects, this paper investigates the characteristics of their endogenous service input, and empirically explores the impact of the endogenous service input on corporate performance. The results show that: (1) the proportion of the employees engaged in service activities in the total employees is increasing year by year, among which the proportion of the professional and technical personnel is the highest. At the same time, the strength of the endogenous services input is increasing, and the input intensity in the high-tech industries is generally higher than that in the low-tech industries. (2) The impact of the endogenous service input on corporate performance presents a U-shaped curve relationship. At present, most of the listed companies in the manufacturing industry are at the decline stage of the U-shaped curve, which need to further increase the intensity of the endogenous service input to reach the rising stage of the U-shaped curve, so as to achieve the goal of improving corporate performance. (3) The influence of the endogenous service input on corporate performance is heterogeneous, which depends on the characteristics of industry technology level, firm size and the types of ownership. The above empirical evidences can provide a feasible path for manufacturing enterprises to make service-oriented decisions and solve the problems of service-oriented dilemma from the perspective of the endogenous service input.

Key words: inputs in the endogenous services, corporate performance, servitization of the manufacturing industry, business function

中图分类号:

F425

廖涵, 丛昊, 张春雨. 内源服务投入能提高企业绩效吗[J]. 当代财经, 2021, 0(9): 113-125.

LIAO Han, CONG Hao, ZHANG Chun-yu. Can Inputs of Endogenous Services Improve Corporate Performance?[J]. Contemporary Finance & Economics, 2021, 0(9): 113-125.

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