我国医药上市公司研发投入对经营绩效的影响研究

发布时间：2018-04-23 09:42

本文选题：医药制造业 + 研发投入　；参考：《长春工业大学》2014年硕士论文

【摘要】：在知识经济时代,研发活动有利于提升企业核心竞争力、有利于改善经营绩效,也能在一定程度上反映企业经济增长潜力。医药行业作为研发投入密度最大的行业之一,具有高投入性、高风险性、高回报性和周期长等特点。因此,研究我国医药企业研发投入对其经营绩效的影响具有重大意义。本文分别阐述了研发投入、经营绩效的相关理论及其二者关系的相关理论,通过收集的2010年1月1日至2012年12月31日的数据进行实证分析,将这些数据作为一个为期三年的研究期间,选取的研究对象为在我国沪深两市2008年12月31日以前上市的医药制造业上市公司。使用主成分分析法建立企业经营绩效评价体系,对研发人力和资金投入两方面对企业经营绩效的影响进行回归分析,得出的结论是：企业技术人员投入强度和研发投入强度与对企业盈利状况和企业发展能力都成正相关,与企业偿债能力和资产营运能力负相关。研发投入强度的产出具有滞后性且对第三年的盈利状况的影响效果最显著,对第二年的发展能力的影响效果最显著。技术人员投入强度具有滞后性,对发展能力的影响在第三年最显著。本文主要包括五章内容：第一章,绪论。主要对研究的背景、目的和意义进行介绍,并对国内外研究现状进行归纳整理,最后设计了本文研究框架及内容。第二章,公司研发投入与经营绩效理论概述。对公司研发投入的内容、特点及影响因素进行介绍,以及公司经营绩效的内涵衡量方法及评价指标,并确定了对医药上市公司经营绩效的评价指标。第三章,实证研究设计。主要对样本和指标的选取作出规定,并提出研究假设。第四章,研发投入对经营绩效影响的实证分析,实证分析包括公司研发投入的描述性统计分析、公司经营绩效的主成分分析、变量之间相关性检验和回归分析。第五章,研究结论及建议,根据本文实证研究的结论对企业提出合理进行研发投入提高经营绩效的相关对策。
[Abstract]:In the era of knowledge economy, R & D activities are conducive to enhancing the core competitiveness of enterprises, improving business performance, and reflecting the economic growth potential of enterprises to a certain extent. As one of the largest R & D investment industries, pharmaceutical industry has the characteristics of high investment, high risk, high return and long cycle. Therefore, it is of great significance to study the impact of R & D investment on the performance of Chinese pharmaceutical enterprises. This paper expounds the relevant theories of R & D investment, business performance and the relationship between them, and makes an empirical analysis through the data collected from January 1, 2010 to December 31, 2012. Taking these data as a period of three years, the research objects are listed pharmaceutical manufacturing companies listed in Shanghai and Shenzhen stock markets before December 31, 2008. The principal component analysis method is used to establish the enterprise performance evaluation system, and the regression analysis is carried out on the impact of R & D manpower and capital investment on the business performance. The conclusion is that the investment intensity of technical personnel and R & D investment is positively related to the profitability and development ability of the enterprise, and negatively related to the solvency of the enterprise and the ability of asset operation. The output of R & D input intensity has lag and has the most significant effect on the profit situation in the third year and the development ability in the second year. The technical personnel input intensity has the lag nature, the influence to the development ability is most remarkable in the third year. This paper mainly includes five chapters: chapter one, introduction. The background, purpose and significance of the research are introduced, and the present research situation at home and abroad is summarized. Finally, the research framework and content are designed. The second chapter, the company R & D investment and business performance theory overview. This paper introduces the content, characteristics and influencing factors of the company's R & D investment, as well as the connotation measurement method and evaluation index of the company's operating performance, and determines the evaluation index of the operating performance of the pharmaceutical listed company. Chapter three, empirical research design. The selection of samples and indicators is mainly stipulated, and the research hypothesis is put forward. Chapter 4, empirical analysis of the impact of R & D investment on business performance, including descriptive statistical analysis of R & D investment, principal component analysis of corporate performance, correlation test among variables and regression analysis. The fifth chapter, research conclusions and suggestions, according to the conclusions of this empirical study, put forward reasonable R & D investment to improve the business performance of the relevant countermeasures.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.1;F406.72;F426.72

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