Abstract： In this research, we take listed companies in SME board, STAR market and GEM as research objects, and use multi-temporal double-difference method to investigate the impact of cultivation of SRDI “small giants” enterprises on breakthrough innovation. The study finds that the cultivation of SRDI “small giant” enterprises promotes breakthrough innovation, and the conclusion still holds up after a series of robustness tests. The mechanism analysis reveals that the cultivation of SRDI “small giants” enterprises achieves breakthrough innovation by promoting digital transformation and optimizing human capital structure, and that digital transformation and human capital structure play the role of chain intermediaries in this process. Further research finds that the legal environment and financial background of executives strengthen the implementation effect of the policy of cultivating SRDI “small giants” enterprises, while economic policy uncertainty weakens the implementation effect of the policy of cultivating SRDI “small giants” enterprises.
湛泳，马从文. 专精特新“小巨人”企业培育对突破式创新的影响研究[J]. 管理学报, 2024, 21(4): 560-.
ZHAN Yong，MA Congwen. Study on the Impact of the Cultivation of SRDI “Small Giant” Enterprises on Break Through Innovation. Chinese Journal of Management, 2024, 21(4): 560-.
