基于三大经济区域视角的无形资产与公司绩效的关系研究

发布时间：2018-01-29 21:29

本文关键词： 京津冀长江三角洲珠江三角洲无形资产公司绩效　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：关于无形资产和公司绩效的关系研究有着较深厚的学术基础,以前的成果中偏重于无形资产的内部结构对公司绩效的影响,很少加入地区差异这一重要因素。近年来中国高度重视经济区域一体化建设,将其上升为重要的战略决策。并且国家极度看重创新能力的建设,而无形资产作为代表企业关键创造能力的资产,对企业能在社会大潮中立足具有不可替代的意义。因此在我国相关文件的指引下,分“京津冀”地区、“长江三角洲”地区、“珠江三角洲”地区三大经济区探讨无形资产与公司绩效的关系,具有一定的理论价值和现实意义。且三大经济区域在我国经济中占有核心地位,是带动我们前进的“三驾马车”,因此本文对三大经济区域分地区进行描述具有较高的战略价值。本文利用了三大经济区作为阐述对象,以沪深两市的A股上市公司的2010年-2015年信息作为探讨基准。首先分别对三大经济区的无形资产以及无形资产的内部结构的基本情况进行描述并对比,然后对每个地区的不同类型的无形资产和公司治理绩效的关系进行实证分析研究。基于上述的研究结果,对三大经济区域分别提出相关建议,因地制宜的进行改善和发展,为优化三大经济区无形资产的发展提供一些理论依据。本篇论文总分为六部分。第一章,文章引言。第二章,国内外的文献综述。第三章,相关概念的界定和理论基础。主要包括无形资产的界定;知识产权的界定;三大经济区地区划分的界定;公司绩效的界定。第四章,文章的研究设计方案。第五章,实证分析。第六章,相关结论和政策性建议,并说明本文研究的局限性。
[Abstract]:The research on the relationship between intangible assets and corporate performance has a deep academic foundation. In the previous results, emphasis is placed on the influence of the internal structure of intangible assets on corporate performance. In recent years, China attaches great importance to the construction of regional economic integration, which is an important strategic decision, and the country attaches great importance to the building of innovation capacity. The intangible assets, as the assets representing the key creative ability of enterprises, have irreplaceable significance for enterprises to stand in the social tide. Therefore, under the guidance of relevant documents in China, they are divided into "Beijing-Tianjin-Hebei" areas. "Yangtze River Delta" region, "Pearl River Delta" region three economic zones to explore the relationship between intangible assets and corporate performance. It has certain theoretical value and practical significance, and the three economic regions occupy the core position in our economy, which is the "troika" that drives us forward. Therefore, this paper describes the three major economic regions and regions has a high strategic value. This paper uses the three economic zones as the object of elaboration. Based on the information of A share listed companies in Shanghai and Shenzhen stock markets from 2010 to 2015, this paper first describes the basic situation of intangible assets and the internal structure of intangible assets in the three economic zones. Than. Then the relationship between the different types of intangible assets and corporate governance performance in each region is analyzed empirically. Based on the above research results, the three major economic regions respectively put forward relevant recommendations. In order to optimize the development of intangible assets in the three economic zones, this paper is divided into six parts. Chapter one, introduction. Chapter two. Literature review at home and abroad. Chapter three, the definition and theoretical basis of related concepts, mainly including the definition of intangible assets; Definition of intellectual property rights; The definition of the regional division of the three economic zones; The definition of corporate performance. 4th chapter, the research and design of the article. 5th chapter, empirical analysis. 6th chapter, relevant conclusions and policy recommendations, and explain the limitations of this study.
【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】：2017
【分类号】：F275;F832.51

【参考文献】