一重集团技术资本运营提升企业财务能力研究

发布时间：2018-01-08 17:36

本文关键词：一重集团技术资本运营提升企业财务能力研究　出处：《哈尔滨商业大学》2016年硕士论文　论文类型：学位论文

【摘要】：纵观近年来企业的发展可以看出,大多数缺乏技术支持、过度依赖于自然条件以及仅靠劳动力价格优势运营的企业,由于核心竞争力的匮乏,在如今科技高度发展的社会已经越来越难以生存,甚至已经逐渐被行业所淘汰。所以,企业要想更好地发展,不断增加企业价值,就需要特别重视技术资本的运营。机械制造行业是产业技术升级的重点行业,这就要求企业拥有更先进的技术水平。近些年国家对机械制造行业的研发投入量始终较高,与此同时对其核心技术的培养也给予了更多的关注,所以对于我国机械制造行业的技术资本运营的研究就变得尤为重要,由于许多企业仍不了解技术资本为企业创造的价值以及对企业财务能力产生的影响,因此系统地分析技术资本运营的价值创造功能及其对企业财务能力的影响就变得十分重要。本研究采用案例分析的方法进行分析研究,选取机械制造行业中较为有代表性的第一重型机械制造集团为例,并运用技术资本运营的有关理论,全面结合中国一重的技术资本运营情况,对其技术资本运营提升财务能力情况进行详细分析,并提出相关意见及建议。本研究对技术资本运营相关理论进行了详细整理,主要对其运营不同阶段即筹集积累、识别确认、市场化运作和投入使用进行了分析,于此基础上还深入研究了技术资本运营对财务能力的提升情况。在介绍理论的同时,本研究综合一重集团的具体情况进行研究,研究发现由于技术资本运营环境和运营能力等因素的影响,一重集团技术资本运营对企业财务能力的提升效果并不理想,从而分别对一重集团技术资本的运营环境和运营能力提出了合理化建议。
[Abstract]:Looking at the development of enterprises in recent years, it can be seen that most of the lack of technical support, excessive dependence on natural conditions and only rely on labor price advantages to operate enterprises, due to the lack of core competitiveness. In today's highly developed science and technology society has become more and more difficult to survive, or even gradually eliminated by the industry. Therefore, enterprises want to better development, constantly increase the value of enterprises. It is necessary to pay special attention to the operation of technical capital. The machinery manufacturing industry is the key industry of industrial technology upgrading. This requires enterprises to have more advanced technology. In recent years, the national R & D investment in the mechanical manufacturing industry has always been high, at the same time, more attention has been paid to the cultivation of its core technology. Therefore, the research on the technical capital operation of China's machinery manufacturing industry has become particularly important, because many enterprises still do not understand the value created by the technology capital for the enterprise and the impact on the financial ability of the enterprise. Therefore, it is very important to systematically analyze the value creation function of technology capital operation and its influence on the financial ability of enterprises. The first heavy-duty machinery manufacturing group in the machinery manufacturing industry is selected as an example, and the related theory of technical capital operation is used to comprehensively combine the technical capital operation situation of China. On the technical capital operation to enhance the financial capacity of a detailed analysis, and put forward relevant opinions and suggestions. It mainly analyzes the different stages of its operation, that is, raising accumulation, identifying and confirming, marketing operation and putting into use. On the basis of this, it also deeply studies the improvement of the financial ability of the technical capital operation. At the same time, this study synthesizes the specific situation of Yizhong Group. The study found that due to the technical capital operating environment and operational capacity factors, the technical capital operation of Yizhong Group is not ideal to enhance the financial ability of enterprises. Therefore, the paper puts forward some reasonable suggestions on the operation environment and operation ability of the technical capital of Yizhong Group.
【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】：2016
【分类号】：F406.7;F426.4

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