电子信息业上市公司技术创新对企业财务绩效影响研究

发布时间：2018-02-21 03:54

本文关键词： 电子信息业技术创新财务绩效　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：电子信息业是中国国民经济重要的支柱产业,资金集聚,创新能力强以及风险系数高是其主要特征。电子信息业属于技术密集型企业,技术创新对于电子信息业来说是生存和发展的必要手段。近年来为了适应经济的快速发展,各个企业也不断地意识到技术创新的重要性,并希望通过研发活动,创造出新的产品,扩大市场占有率,提高企业绩效,我国政府也从多方面鼓励了高新技术企业进行研发活动,在我国,电子信息业一直是科技发展的中流砥柱,拥有更多的产品创新成果,所以,从电子信息业为出发点,研究企业技术创新对财务绩效的影响也显得尤为重要。论文在对国内外相关文献进行整理分析的基础上,对我国电子信息业上市公司的企业规模、研发密度和技术人员投入强度等技术创新方面现状进行了分析,并从财务绩效的角度量化企业技术创新产出。又将财务绩效分为盈利能力、偿债能力、营运能力和成长能力四个方面,然后先对技术创新投入和产出之间的相关关系进行理论影响分析,提出了技术创新强度对电子信息业的财务绩效有正向影响以及这种影响会存在滞后期的假设,紧接着在搜集了 150家电子信息业的样本数据后设立多元回归模型,利用描述性统计、相关性分析和回归分析等方法进行模型分析,得出结论。最后,结合自己所作的实证研究以及之前的理论分析以及电子信息业内部的特点给出了相关的可行性建议,具体包括:知识产权制度的完善、建立和健全创新人才激励机制、完善企业技术创新披露制度、大力扶植成长性强的创新型企业等,以便确定研发活动企业发展中的的重要地位,企业增强创新意识,提高创新能力。
[Abstract]:Electronic information industry is an important pillar industry of China's national economy. The main characteristics of electronic information industry are the agglomeration of funds, strong innovation ability and high risk coefficient. Electronic information industry is a technology-intensive enterprise. Technological innovation is a necessary means of survival and development for the electronic information industry. In recent years, in order to adapt to the rapid development of the economy, various enterprises have been constantly aware of the importance of technological innovation and hope to adopt R & D activities. Create new products, expand market share and improve enterprise performance. Our government has also encouraged high-tech enterprises to carry out R & D activities in many ways. In our country, the electronic information industry has always been the mainstay of the development of science and technology. With more product innovation achievements, it is particularly important to study the impact of enterprise technological innovation on financial performance from the perspective of electronic information industry. This paper analyzes the current situation of technological innovation of listed companies in electronic information industry, such as the scale of enterprises, the density of R & D and the investment intensity of technicians. The financial performance is divided into four aspects: profitability, solvency, operating capacity and growth ability. Then it analyzes the correlation between the input and output of technological innovation, and puts forward the hypothesis that the intensity of technological innovation has a positive impact on the financial performance of electronic information industry and that there will be a lag in the influence. Then, after collecting 150 sample data of electronic information industry, a multivariate regression model is set up, and the model is analyzed by descriptive statistics, correlation analysis and regression analysis. Finally, Combining with the empirical research and previous theoretical analysis and the internal characteristics of the electronic information industry, this paper gives some feasible suggestions, including the improvement of intellectual property system, the establishment and improvement of innovative talent incentive mechanism. In order to determine the important position of R & D activities in the development of enterprises, enterprises should strengthen their consciousness of innovation and improve their ability to innovate, so as to perfect the disclosure system of technological innovation of enterprises, and vigorously foster innovative enterprises with strong growth.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.63;F406.7;F273.1

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