中国装备制造业服务化程度及其对企业ROE的影响研究

发布时间：2018-04-25 18:40

本文选题：装备制造业 + 投入服务化　；参考：《湘潭大学》2017年硕士论文

【摘要】：装备制造业为国民经济中其他行业提供生产装备、与其他行业关联性非常大,对国家的生产、再生产的效率和技术水平都有很大的影响,同时也是我国作为工业经济主体部分的制造业的支柱产业,其对国家经济的发展具有举足轻重的重要性。但是我国装备制造业处于“大而不强”的落后局面,需要转型升级以求突破,此时,服务化的演进成为趋势。而学术界在服务化方面的研究主要集中在制造业这个大行业,本文有针对性地对装备制造行业进行服务化方面的研究,具有丰富该学术领域和现实指导的意义。本文结合装备制造业服务化发展的分工理论、价值链理论、竞争战略理论以及产业结构演进理论,分析了装备制造业服务化的驱动因素主要为满足顾客需求、取得竞争优势、适应知识经济时代以及增加经济效益,并界定了装备制造企业服务化的四个发展阶段;同时了解我国装备制造业的发展情况,并从投入和产出层面对我国装备制造业的服务化程度进行了测度。在投入方面,以最近五年的投入产出表或延伸表为数据来源,计算装备制造业各子行业对14个服务部门以及总服务业的直接消耗系数和完全消耗系数表示服务化程度,系数值越大,投入服务化程度则越高,反之则越低;在产出方面,以装备制造业上市公司公示的年报为主要数据来源,统计各个企业提供服务的数量、计算每个上市公司总收入中的服务性收入占比,通过这两个指标反映我国装备制造业的产出服务化程度。进而在装备制造业上市公司中选取符合条件的样本企业,建立实证模型,对企业服务化程度与净资产收益率之间的关系进行10年面板数据的实证分析,以反映装备制造业服务化程度对企业ROE的影响。结果表明我国装备制造业无论是在投入方面还是产出方面都服务化程度不高,在新兴服务业方面的投入不足,资本密集型和技术密集型服务业对深化装备制造业服务化还有很大的潜力;而我国装备制造企业在服务化程度对ROE的影响方面,存在“服务化困境”现象,但是各子行业的服务化程度与绩效的曲线走势不一,金属制品业、交通运输设备制造业的服务化程度与绩效成“U型”曲线,通用和专用设备制造业、仪器仪表制造业对应“倒U型”,而通信设备、计算机及其他电子设备制造业和电气机械及器材制造业的关系曲线为“马鞍型”,原因是根据子行业特点的不同,落入和走出“服务化困境”的时间长短不同。
[Abstract]:The equipment manufacturing industry provides production equipment for other industries in the national economy, and has great relevance with other industries. It has a great impact on the national production, the efficiency of reproduction and the level of technology. At the same time, it is also the pillar industry of manufacturing industry as the main part of industrial economy in China, which plays an important role in the development of national economy. However, the equipment manufacturing industry in our country is in the backward situation of "big but not strong", which needs to be transformed and upgraded in order to make a breakthrough. At this time, the evolution of service becomes a trend. The research in the field of service is mainly focused on the large industry of manufacturing. This paper focuses on the service-oriented research of the equipment manufacturing industry, which has the significance of enriching the academic field and practical guidance. Combined with the division of labor theory, value chain theory, competitive strategy theory and industrial structure evolution theory of equipment manufacturing service development, this paper analyzes that the driving factors of equipment manufacturing service development are mainly to meet customer demand and obtain competitive advantage. In order to adapt to the era of knowledge economy and increase economic benefits, the paper defines the four stages of service development of equipment manufacturing enterprises, and at the same time understands the development situation of equipment manufacturing industry in China. The service degree of China's equipment manufacturing industry is measured in terms of input and output. In terms of inputs, using the input-output tables or extension tables for the last five years as a source of data, the direct and total consumption factors of each subsector of the equipment manufacturing industry for 14 service sectors as well as the total service sector are calculated to indicate the degree of service, The greater the coefficient is, the higher the degree of service input is, and the lower the degree of service is. In terms of output, the annual report published by listed companies in the equipment manufacturing industry is the main data source, and the number of services provided by each enterprise is counted. The ratio of service income to total income of each listed company is calculated, and the output service degree of China's equipment manufacturing industry is reflected by these two indexes. Then select qualified sample enterprises in the listed companies of equipment manufacturing industry, establish empirical model, and carry out empirical analysis of the relationship between the degree of service and the return on net assets in 10 years panel data. In order to reflect the equipment manufacturing service level of the enterprise ROE impact. The results show that China's equipment manufacturing industry is not highly service-oriented in terms of input or output, and insufficient investment in emerging services. There is great potential for capital-intensive and technology-intensive service industries to deepen the service-oriented equipment manufacturing industry, while in China's equipment manufacturing enterprises, there is a "service-oriented dilemma" in terms of the influence of the degree of service-oriented service on ROE. However, the service degree and performance curve of each sub-industry are different. The service degree and performance of metal products industry, transportation equipment manufacturing industry and transportation equipment manufacturing industry are "U-shaped" curves, and general and special equipment manufacturing industries, The instrument manufacturing industry corresponds to the "inverted U type", and the relationship curve between the communication equipment, computer and other electronic equipment manufacturing and electrical, mechanical and equipment manufacturing industries is "saddle type", which is due to the different characteristics of the sub-industries. The time to fall into and out of the "service dilemma" is different.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7

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