持续创新绩效期望落差对企业研发国际化的影响研究——内部控制与环境不确定性的调节作用
The Impact of Persistent Shortfall in Innovation Performance Aspiration on the R&D Internationalization—The Moderating Role of Internal Control and Environmental Uncertainty

研发国际化在提升企业创新能力和竞争优势方面具有重要价值，大量企业在全球范围通过跨境研发并购或技术联盟等合作方式搜寻战略创新资源。然而大部分中国企业的研发国际化仍处于初级阶段，对企业创新的贡献差强人意。已有研究指出创新绩效期望落差是企业研发国际化决策的重要影响因素，以提升研发国际化绩效为目标，需要进一步研究不同类型的创新绩效期望落差如何影响企业的研发国际化。基于企业行为理论和前景理论，挖掘研发国际化的前因变量，探究内部控制、环境不确定性在不同期望水平下的持续创新绩效期望落差与研发国际化关系间的调节作用，利用2010~2021年A股上市公司相关数据开展研究，有以下发现：区分研发国际化的类型，创新绩效历史期望落差持续深化时，利用式研发国际化先增后减，探索式研发国际化持续增加；创新绩效行业期望落差持续深化时，利用式研发国际化先减后增，探索式研发国际化持续缩减。区分内部控制情境，企业表现出创新偏好的属性；区分环境不确定性情境，企业表现出风险偏好的激进属性。研究拓展了既有文献对于创新绩效期望落差如何影响企业研发国际化的理解，从创新绩效反馈的视角加强了管理者对于如何推动研发国际化的认识。
R&D internationalization is of great value in enhancing firms’ innovation capabilities and competitive advantages and a large number of firms have searched for strategic innovation resources globally through cross-border R&D mergers and acquisitions or technology alliances and other collaborative approaches. However, the R&D internationalization in most Chinese companies is still at a rudimentary stage, and the contribution of R&D internationalization to firms’ innovation are poor. It has been pointed out that the shortfall in innovation performance aspiration is an important influencing factor for firms’ R&D internationalization decisions, with the goal of improving R&D internationalization performance, further research is needed to investigate how different types of the shortfall in innovation performance aspiration affect firms’ R&D internationalization. Based on firm behavior theory and prospect theory, this paper explores the antecedent variables of R&D internationalization, investigates the moderating role of internal control and environmental uncertainty in the relationship between the persistent shortfall in innovation performance aspiration and R&D internationalization based on different levels of aspirations, and uses a sample consisting of A-share listed firms from 2010 to 2021 to conduct the research. This paper obtained the following conclusions. Firstly, distinguishing the types of R&D internationalization, When the gap between historical aspiration of innovation performance continues to deepen, exploitative R&D internationalization increases and then decreases, and exploratory R&D internationalization continues to increase; when the gap between industry aspiration of innovation performance continues to deepen, exploitative R&D internationalization decreases and then increases, and exploratory R&D internationalization continues to shrink. Secondly, distinguishing the internal control situations, firms exhibit the attribute of innovation preference; distinguishing the environmental uncertainty