新能源上市公司知识产权信息与经营绩效相关性研究

发布时间：2018-12-16 17:04

【摘要】：知识经济时代，知识产权对企业发展的重要作用日益凸显。披露企业的知识产权信息，不仅体现企业在科技创新及未来发展方面的能力，还能吸引投资。同时随着传统能源价格的日益攀升，以新技术为核心竞争力的新能源行业在世界范围内受到广泛关注。选择新能源行业这一具体行业的上市公司为研究对象，通过数据统计，对其知识产权信息的披露情况进行总结分析。并且为了检验知识产权在我国新能源企业投入和收益的相关性，选取了沪深两市A股上市新能源行业公司2007-2011年的财务数据为样本，，利用面板数据和多元线性回归模型检验知识产权对企业经营绩效的贡献作用，考察了不同类型知识产权尤其是技术型知识产权与企业经营绩效的相关性。结果说明上市公司注重对知识产权的投入，知识产权资产净值总额和均值持续增长，但占总资产和无形资产比重较低，企业所拥有的知识产权含金量有待提高，各个企业之间知识产权发展差异很大；知识产权和技术型知识产权与经营绩效呈显著正相关关系，说明企业拥有知识产权越多，企业经营活动获得利润越多；与其他无形资产相比，知识产权对企业净利润的贡献更高，技术型知识产权比其他类型知识产权对企业的净利润贡献更大；知识产权对企业经营绩效的影响存在滞后性，并且滞后期逐渐缩短，但具体的滞后期还不明确。
[Abstract]:In the era of knowledge economy, intellectual property plays an increasingly important role in the development of enterprises. Disclosure of intellectual property information not only reflects the ability of enterprises in technological innovation and future development, but also attracts investment. At the same time, with the increasing of traditional energy prices, the new energy industry with new technology as the core competitiveness has been widely concerned in the world. The listed companies in the new energy industry are selected as the research objects, and the disclosure of their intellectual property information is summarized and analyzed through data statistics. And in order to test the correlation between investment and income of intellectual property rights in China's new energy enterprises, the financial data of new energy industry companies listed in Shanghai and Shenzhen A-shares from 2007 to 2011 are selected as samples. Panel data and multivariate linear regression model are used to test the contribution of intellectual property to business performance, and the correlation between different types of intellectual property, especially technical intellectual property, and business performance is investigated. The results show that listed companies pay attention to the investment in intellectual property rights, the total and average value of intellectual property assets increase continuously, but the proportion of total assets and intangible assets is low, and the gold content of intellectual property rights owned by enterprises needs to be improved. The development of intellectual property among different enterprises is very different; Intellectual property rights and technology-based intellectual property rights have a significant positive correlation with business performance, indicating that the more enterprises have intellectual property rights, the more profits they make. Compared with other intangible assets, intellectual property contributes more to the net profit of the enterprise, and technological intellectual property contributes more to the net profit of the enterprise than other types of intellectual property. The impact of intellectual property rights on business performance is lagging, and the lag period is gradually shortened, but the specific lag is not clear.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F273.1;F426.22

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