Research On The Impact Of Performance Expectation Gap On Enterprise Technological Innovation

In the new era and new background,if traditional enterprises blindly adhere to the path of self-development without innovating and speeding up corporate reforms,they will be abandoned by this society and submerged in the tide of this era.At present,my country's manufacturing industry has received a lot of attention,because many manufacturing companies do not pay attention to innovation and reform,blindly and shoddy,which has caused the traditional manufacturing industry to lack core competitiveness and insufficient future development capabilities.It is obvious that it is no longer in line with the current situation.The society's basic requirements have become.The mission requirements of the new era indicate that: my country is a large manufacturing country with rapid economic development in recent decades.China's manufacturing level seems to have been among the best in the world,but today my country's manufacturing level is still very limited,and there is still a large Therefore,it is urgent to accelerate manufacturing transformation and optimize traditional manufacturing business processes,and optimizing manufacturing business processes is inseparable from the support of enterprise technological innovation activities.Manufacturing companies will inevitably face the gap in performance expectations caused by changes in corporate performance while carrying out technological innovation activities.This article is just from the perspective of the gap in performance expectations to study the impact on corporate technology innovation.In addition,the internal management of a company sometimes holds a certain percentage of shares.As we all know,the management decisions of the management are linked to their own interests,which can encourage them to have a stronger willingness to promote better technological innovation.On the other hand,there is no shortage of tax incentives from the national government outside of enterprises.In order to enable enterprises to better carry out technological innovation and reform and upgrading,my country has introduced many tax incentives for enterprise technological innovation in recent years,the purpose is to reduce enterprises' The worries about technological innovation activities make it easier for enterprises to carry out independent innovation.Based on this,this article obtained data from Wind and Guotaian's database of all A-share manufacturing listed companies in China for a total of 5 years from 2015 to 2019 as a research sample,analyzed the impact of performance expectations gaps on corporate technological innovation,and learned from the company's internal Select specific indicators(management's shareholding level and tax preference level)as adjustment variables,respectively,and study the moderating effect of the two on the above-mentioned influence.Through research,this article finds that compared with the "past self"(ie historical performance),the gap in performance expectations generated when the actual performance of the company is small in the current period will promote the company's technological innovation activities,that is,the two have a significant positive correlation;When a company is in a state of performance expectations,a higher level of management's shareholding has a strong regulatory effect;finally,a higher level of tax incentives will also have a strong regulatory role when the company is in a state of performance expectations.That is,it is easier for enterprises to carry out technological innovation activities.