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| 文章编号：1672-3104(2024)05-0160-13 |
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完善社会信用环境促进了企业协同创新吗？——基于社会信用体系建设试点城市的准自然实验研究 |
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黄宏斌，梁慧丽，李圆圆 |
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（天津财经大学会计学院，天津，300222） |
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| 摘 要： 将中国社会信用体系建设试点城市作为准自然实验，以我国2011—2021年A股制造业上市公司为样本，实证检验了完善社会信用环境对企业协同创新的影响。研究发现，良好的社会信用环境显著提高了企业的协同创新水平，该结论在经过多重稳健性检验后依然成立。机制检验发现，良好的社会信用环境主要通过“信息披露信赖效应”和“交易成本降低效应”两条路径来提高企业协同创新水平。进一步研究发现，当企业所处区域法治化水平和区域数字化水平较低时，良好的社会信用环境更能发挥非正式制度的弥补作用，对企业协同创新产生更为显著的促进效果。完善的社会信用环境在促进企业协同创新后，最终提升了企业自身的创新效率。研究结论为企业协同创新的驱动因素研究提供了新的视角，也为政府加强社会信用体系建设，以协同创新培育和发展新质生产力提供了理论支撑与经验证据。 |
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| 关键词： 社会信用环境；协同创新；信息披露；交易成本 |
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Has the improvement of social credit environment promoted collaborative innovation among enterprises? — A quasi natural experimental study on pilot cities based on social credit system construction |
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HUANG Hongbin, LIANG Huili, LI Yuanyuan |
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（School of Accounting, Tianjin University of Finance and Economics, Tianjin 300222, China） |
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| Abstract: Taking the pilot cities of China's social credit system construction as a quasi natural experiment, and taking China's A-share listed manufacturing companies in 2011—2021 as the sample, this paper empirically tests the impact of improving the social credit environment on corporate collaborative innovation. The study has found that a good social credit environment significantly improves the collaborative innovation level of enterprises, and this conclusion still holds true after multiple robustness tests. Mechanism testing has found that a good social credit environment mainly improves the level of collaborative innovation among enterprises through two paths: the "information disclosure trust effect" and the "transaction cost reduction effect". Further research has found that when the level of rule of law and digitalization in the region where the enterprise is located is low, a good social credit environment can better compensate for the role of informal institutions and have a more significant promoting effect on collaborative innovation among enterprises. A sound social credit environment, after promoting collaborative innovation among enterprises, ultimately enhances their own innovation efficiency. The research conclusion provides a new perspective for studying the driving factors of collaborative innovation in enterprises, and also provides theoretical support and empirical evidence for the government to strengthen the construction of the social credit system and cultivate and develop new quality productivity through collaborative innovation. |
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Key words: social credit environment; collaborative innovation; information disclosure; transaction cost |
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