高新技术企业研发投入绩效问题研究
发布时间：2019-01-16 06:45
【摘要】：我国近年来经济高速增长，取得了一系列举世瞩目的成就，但是科技创新能力不强，产业结构不合理仍是严重制约我国经济迈向新高的障碍。为此，党的十八大报告强调，“科技创新是提高社会生产力和综合国力的战略支撑，必须摆在国家发展全局的核心位置”；要实现“科技进步对经济增长的贡献率大幅上升，进入创新型国家行列。” 在知识经济的大背景下，市场竞争激烈，科技创新加快，企业要生存和发展，必须具备自己的核心竞争力，而这一切都离不开企业的研究与开发活动（ResearchDevelopment,简称RD）。目前我国企业缺乏自主知识产权，仍旧停留在简单加工的产业模式上，与国际企业相比极度缺乏竞争力，这些现象都与企业研究与开发能力的薄弱密切相关。只有重视研发活动，，关注研发投入的绩效，并恰当地选择绩效评价方法，才能更好的评价研发活动的效果，正确地引导企业的研发活动。 本文主要探讨了高新技术企业研发投入的经济学分析、我国上市公司目前研发投入及无形资产现状、研发投入绩效的实证检验以及研发投入的信息披露等问题。实证研究以我国高新技术上市公司为样本，采用新企业会计准则实施至今（2007年至2011年）五个会计年度的会计数据，运用描述性统计分析、皮尔逊相关分析、一元回归以及多元回归等实证方法对高新技术企业研发投入（资金、人力的投入）和企业绩效（盈利能力、发展能力）的关系进行检验，解释检验结果并提出政策建议。 研究表明，研发投入对企业绩效具有显著的正向作用，但是不同行业影响企业绩效的研发投入是不同的，同时，研发投入对于企业短期盈利能力和长期发展能力以及技术资产的形成的影响也是不同的。而且，目前我国企业研发投入效率不高，技术资产转化率低。通过本文的研究结论，企业可以根据自身情况建立适合的研发活动绩效的评价体系，通过不断的学习和总结逐步提高研发活动的效率和效果。
[Abstract]:China has made a series of achievements in recent years, but the ability of scientific and technological innovation is not strong, and the unreasonable industrial structure is still a serious obstacle to our economy to reach a new high. To this end, the report of the 18th National Congress of the Party stressed that "scientific and technological innovation is the strategic support for improving social productivity and comprehensive national strength, and must be placed at the core of the overall situation of national development"; To achieve "the contribution of scientific and technological progress to economic growth increased substantially, into the ranks of innovative countries." Under the background of knowledge economy, the market competition is fierce, the science and technology innovation is quickened, the enterprise must have its own core competence to survive and develop, and all of these must be inseparable from the research and development activities of the enterprise (ResearchDevelopment, for short RD). At present, Chinese enterprises lack independent intellectual property rights, still stay in the simple processing industry model, compared with the international enterprises extremely lack of competitiveness, these phenomena are closely related to the weak research and development ability of enterprises. Only by paying attention to R & D activities, paying attention to the performance of R & D investment, and choosing appropriate performance evaluation methods, can we better evaluate the effect of R & D activities and guide the R D activities of enterprises correctly. This paper mainly discusses the economic analysis of R & D investment of high-tech enterprises, the current situation of R & D investment and intangible assets of listed companies in China, the empirical test of R & D investment performance and the information disclosure of R & D investment. The empirical study takes China's high-tech listed companies as a sample, adopts the accounting data of five fiscal years (from 2007 to 2011) to implement the new accounting standards for enterprises, applies descriptive statistical analysis and Pearson correlation analysis. The empirical methods such as univariate regression and multivariate regression test the relationship between R & D investment (capital, manpower input) and enterprise performance (profitability, development ability) of high-tech enterprises, explain the test results and put forward policy recommendations. The research shows that R & D investment has a significant positive effect on enterprise performance, but R & D investment is different in different industries, and at the same time, The impact of R & D investment on short-term profitability, long-term development ability and formation of technical assets is also different. Moreover, at present our country enterprise R & D investment efficiency is not high, the technical assets conversion rate is low. Through the conclusion of this paper, enterprises can establish a suitable evaluation system of R & D activity performance according to their own conditions, and improve the efficiency and effect of R & D activities step by step through continuous learning and summing up.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F273.1;F275;F276.44
本文编号：2409562
[Abstract]:China has made a series of achievements in recent years, but the ability of scientific and technological innovation is not strong, and the unreasonable industrial structure is still a serious obstacle to our economy to reach a new high. To this end, the report of the 18th National Congress of the Party stressed that "scientific and technological innovation is the strategic support for improving social productivity and comprehensive national strength, and must be placed at the core of the overall situation of national development"; To achieve "the contribution of scientific and technological progress to economic growth increased substantially, into the ranks of innovative countries." Under the background of knowledge economy, the market competition is fierce, the science and technology innovation is quickened, the enterprise must have its own core competence to survive and develop, and all of these must be inseparable from the research and development activities of the enterprise (ResearchDevelopment, for short RD). At present, Chinese enterprises lack independent intellectual property rights, still stay in the simple processing industry model, compared with the international enterprises extremely lack of competitiveness, these phenomena are closely related to the weak research and development ability of enterprises. Only by paying attention to R & D activities, paying attention to the performance of R & D investment, and choosing appropriate performance evaluation methods, can we better evaluate the effect of R & D activities and guide the R D activities of enterprises correctly. This paper mainly discusses the economic analysis of R & D investment of high-tech enterprises, the current situation of R & D investment and intangible assets of listed companies in China, the empirical test of R & D investment performance and the information disclosure of R & D investment. The empirical study takes China's high-tech listed companies as a sample, adopts the accounting data of five fiscal years (from 2007 to 2011) to implement the new accounting standards for enterprises, applies descriptive statistical analysis and Pearson correlation analysis. The empirical methods such as univariate regression and multivariate regression test the relationship between R & D investment (capital, manpower input) and enterprise performance (profitability, development ability) of high-tech enterprises, explain the test results and put forward policy recommendations. The research shows that R & D investment has a significant positive effect on enterprise performance, but R & D investment is different in different industries, and at the same time, The impact of R & D investment on short-term profitability, long-term development ability and formation of technical assets is also different. Moreover, at present our country enterprise R & D investment efficiency is not high, the technical assets conversion rate is low. Through the conclusion of this paper, enterprises can establish a suitable evaluation system of R & D activity performance according to their own conditions, and improve the efficiency and effect of R & D activities step by step through continuous learning and summing up.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F273.1;F275;F276.44
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