Government Intervention, Internal Control Quality, and Enterprise Technological Innovation

Abstract

In the context of China's implementation of an innovation-driven development strategy, the improvement of corporate competitiveness is increasingly dependent on technological innovation capabilities. The Chinese government has also issued a series of policies to promote the R&D activities of enterprises. Through combing and summarizing a large number of relevant literature, it is found that the existing literature has not yet reached a unified conclusion on the effect of government intervention on enterprise technological innovation, and few kinds of literature have conducted research on the relationship between internal control quality and enterprise technological innovation. Meanwhile, there is almost no literature to explore the moderating effect of internal control quality on the correlation between government intervention and enterprise technological innovation. Based on this, to study the influence mechanism and effect among government intervention, internal control quality and enterprise technological innovation paves the way for subsequent research and provides a useful perspective for guiding enterprises to strengthen technology innovation and improvement of industrial structure upgrade.