To stimulate the innovation enthusiasm of companies, the government usually adopts government subsidies. Government subsidies have become the important sources of R&D funds for technologybased companies. However, the previous literatures seldom focused on corporate governance factors in the moderating influence of government subsidies on the mechanism of the innovation performance. Therefore, this article uses a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2011 to 2017. It studies the moderating influence of the concentration of enterprises’ equity on the relationship between government subsidies and corporate innovation performance. This study found that government subsidies can have a significant active correlation with corporate innovation performance. Further analysis also found that companies with low equity concentration have a significantly stronger positive impact on the connection between the two than companies with high equity concentration. The research in this paper reveals the corporate governance related factors that government subsidies promote corporate innovation behavior, which is of practical significance for companies to improve their innovation performance by improving corporate governance structures.
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