研发投入对中小板上市公司成长性影响研究

发布时间：2018-02-01 22:09

本文关键词： 中小板研发投入成长性政府补助自主创新　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：如今，企业之间的竞争手段已经逐渐从有形资产转向无形资产，研发投入作为企业的无形资产，是推动企业快速发展的源泉。目前，我国正处在经济结构调整的关键阶段，，加大研发投入，推动科技创新能力，对于提高综合国力，保持经济的较快增长具有重要的意义。中小企业的成长性反应了公司的基本经营特征和行为战略，对推动国民经济的不断增长具有重要的意义。因此，针对中小板上市公司，研发投入是否一定带来了企业的高成长，以及研发投入如何影响了企业的成长性成为本文的研究重点。本文选取了142家中小板上市公司，将这些企业分为制造业、加工业、服务业和综合类企业四个行业，根据不同行业的实际情况有针对性的进行分析。本文主要包括六个部分：第一部分绪论主要阐述了研究背景，同时提出了研究中小板上市公司研发投入与成长性的目的与意义，介绍了相关文献和研究方法。第二部分介绍了研发投入和成长性等的概念及相关的理论。第三部分是对中小板上市公司研发投入与成长性的趋势分析。第四部分研究设计，根据中小板上市公司实际情况设计三方面的假设。第五部分首先对中小板上市公司研发投入与企业成长性进行描述性统计，其次对其进行多元线性回归分析。第六部分根据中小板上市公司研发投入和企业成长性的现状，结合理论基础和实证结果提出相应的对策和建议。本文通过分析得出以下结论：研发经费投入与成长性之间存在相关性，且这种相关性为正向的；部分行业的研发人员比例与企业成长性的相关性不显著；政府补助与企业成长性的相关系呈显著正相关关系。针对研究结果所表现出的研发投入对中小板上市公司成长性影响中存在的问题，提出一系列的建议和意见，希望有助于我国中小板上市公司的深化改革，进一步提高中小板企业的成长性，不仅为其自身带来发展也为整体经济水平带来有益的影响。
[Abstract]:Nowadays, the means of competition among enterprises have gradually changed from tangible assets to intangible assets. As the intangible assets of enterprises, R & D investment is the source to promote the rapid development of enterprises. Our country is in the key stage of economic structure adjustment. It is of great significance to increase R & D investment and promote the ability of scientific and technological innovation to improve the overall national strength and maintain the rapid economic growth. The growth of small and medium-sized enterprises reflects the basic management characteristics and behavioral strategy of the company, and it is of great significance to promote the continuous growth of the national economy. Whether R & D investment brings about high growth of enterprises and how R D investment affects the growth of enterprises becomes the focus of this paper. This article selects 142 small and medium-sized board listed companies, divides these enterprises into four industries: manufacturing industry, processing industry, service industry and comprehensive enterprise. According to the actual situation of different industries targeted analysis. This paper mainly includes six parts: The first part introduces the background of the research, and puts forward the purpose and significance of the research on R & D investment and growth of small and medium-sized listed companies, and introduces the relevant literature and research methods. The second part introduces the concepts and related theories of R & D investment and growth. The third part is the trend analysis of R & D investment and growth of small and medium board listed companies. 4th part of the research design, according to the actual situation of small and medium-sized board listed companies design three aspects of assumptions. In the 5th part, the author firstly makes descriptive statistics on R & D investment and enterprise growth of small and medium-sized board listed companies, and then carries out multivariate linear regression analysis. In 6th, according to the current situation of R & D investment and enterprise growth of small and medium-sized board listed companies, combined with theoretical basis and empirical results, the corresponding countermeasures and suggestions are put forward. This paper draws the following conclusions through analysis: there is a correlation between R & D expenditure and growth, and this correlation is positive; The proportion of R & D personnel in some industries is not significantly related to the growth of enterprises; The relationship between government subsidies and enterprise growth is significantly positive correlation. In view of the research results of R & D investment on the small and medium-sized listed companies growth problems, put forward a series of suggestions and opinions. It is hoped that it will be helpful to deepen the reform of Chinese small and medium-sized board listed companies and further improve the growth of small and medium-sized board enterprises, which will not only bring about its own development but also bring beneficial influence to the overall economic level.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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