我国新材料上市公司的研发投资对可持续发展能力影响的实证研究

发布时间：2018-01-04 23:20

本文关键词：我国新材料上市公司的研发投资对可持续发展能力影响的实证研究　出处：《湖南工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：在“创新驱动发展”的战略背景下,我国经济要实现提质增效和转型升级,迫切需要培育一批真正拥有核心技术、具有核心竞争力的创新型企业。新材料产业作为十三五规划重点发展的产业,在传统产业升级转型政策的推动下,新材料企业也迎来了发展的契机。技术创新是新材料企业得以发展的重要力量来源,研发投资为技术创新提供基础性“能量”,研发投资对新材料企业的发展尤其是可持续发展的重要性是显而易见的。但我国新材料企业仍旧面临着研发投入不足或盲目投资等问题,投入与产出失衡的现象普遍存在,大部分新材料企业遇到了研发投资能否促进可持续发展、应如何对研发活动进行投资、多大的投资力度才有利于企业实现可持续发展的困惑?这些问题在现阶段的发展背景下尤为凸显。本文首先通过整理国内外研发投资与可持续发展能力的相关文献资料,然后以技术创新理论、经济增长理论和可持续发展理论为研究的理论依据,展开了研发投资对新材料企业可持续发展能力影响的相关分析。为深入了解新材料企业研发投资与可持续发展能力之间的关系,本文从国泰安数据库和巨潮资讯网等收集了2013-2015年新材料上市公司反映可持续发展能力及研发投资的财务数据。第三,通过对研发投资、可持续发展能力进行相关性分析、因子分析及回归分析,验证了研发支出占营业收入比重对可持续发展能力有正向影响,且呈倒U型,即存在最优的研发投资区间增强新材料企业可持续发展能力;最后,通过对所选样本进一步采用聚类分析法,得出不同规模的新材料企业具有不同的研发投资区间,从而为新材料企业的研发投资决策提供了方向。根据上述研究结论,从政府和企业自身角度提出了三点建议:对政府而言,应加强有关研发活动的政策制度的完善;对企业自身而言,应因地制宜适度进行研发投资,保持研发投资的持续性和增长性以及注重研发投资效率的提高。
[Abstract]:In the background of strategic innovation driven development ", to achieve quality and efficiency and the transformation and upgrading of China's economy, the urgent need to foster a group really has the core technology, innovative enterprises with core competitiveness. The new material industry as the focus of the development planning of the industry in 13th Five-Year, to promote the transformation and upgrading of traditional industry policy, new materials enterprises also ushered in the opportunity for development. Technological innovation is an important source of strength to the development of new materials enterprises, R & D investment provides the basis of" energy "for technological innovation, R & D investment and development of new materials enterprises especially the importance of sustainable development is obviously. But China's new materials enterprises is still facing the problem of inadequate investment in research and development or blind investment, common input and output imbalance, most enterprises have encountered new materials R & D investment can promote sustainable development, such as How to invest in R & D activities, much investment is conducive to the sustainable development of enterprises confusion? These issues are particularly prominent in the background of the development stage. Firstly, through the relevant literature of domestic and foreign R & D investment and sustainable development ability, and then to the technological innovation theory, economic growth theory and the theory of sustainable development the theoretical basis for research, analysis of effect of R & D investment launched the sustainable development ability of the new materials enterprises. In order to deeply understand the relationship between investment in research and development of new materials enterprises and sustainable development capacity of the financial data, we collected 2013-2015 years of new materials listed companies from the Tai'an database and cninf reflect the ability of sustainable development and research investment. Third, based on the sustainable development ability of R & D investment, correlation analysis, factor analysis and regression Analysis, verify the R & D expenditure proportion of revenues has a positive impact on the ability of sustainable development, and the inverted U type, namely the existence of the optimal interval of R & D investment to enhance sustainable development of new materials enterprises; finally, based on the selected samples further using clustering analysis method, the new material enterprises of different scale have different R & D investment the interval, so as to provide the direction of R & D investment decision of new materials enterprises. According to the above research conclusion, puts forward three suggestions from the perspective of the government and enterprises: the government, should strengthen the relevant research and development activities to improve the policy system; in terms of the enterprise itself, should make appropriate investment in research and development, and maintain sustained growth R & D investment and improve the focus on R & D investment efficiency.

【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F832.51;F426.7

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