研发支出对科技型中小企业成长性的影响

发布时间：2018-06-04 23:00

本文选题：研发支出 + 科技型中小企业　；参考：《云南财经大学》2016年硕士论文

【摘要】：随着社会的不断进步与变革、中国市场经济的进一步开放和我国面临经济转型和结构调整,科技创新的作用日益突出,而研发支出作为科技创新的动力源泉就受到了广大学者的更多关注。在我国大力呼吁和政策支持下创新、创业成为带动我国经济发展和结构调整的重要推动力。科技型中小企业是高技术企业的一个分支和重要组成部分,相对其它企业有科技含量高、灵活度高、创新能力强和成长性高等特点,更符合当前经济形势对企业的各个方面要求,尤其是在创新方面。因此,研究研发支出对科技型中小企业成长性的影响就有了一定意义。本文首先对相关文献和理论进行梳理,并对科技型中小企业和企业成长性进行了界定;然后选取2012-2014年深交所的上市公司的相关数据进行筛选得出样本数据;运用因子分析法对选取的衡量企业成长性的14个财务指标进行降维,得出一个综合值来代表企业的成长性。根据相关假设和选取的变量建立回归模型,并做实证分析得出以下结论:在对衡量企业成长性选取的5个方面能力包含14个财务指标进行描述性统计分析时得出,我国科技型中小企业在2012-2014年期间得到了良好的发展;在对自变量做描述性统计分析时得出,研发支出得到了科技型中小企业的重视;科技型中小企业研发支出强度与其成长性存在负相关关系并且通过显著性检验,科技资本比例与企业成长性存在正相关关系,且通过了显著性检验,政府补助与企业成长性正向相关,但没有通过显著性检验。最后,根据实证分析结果提出了提升企业研发能力、制定适合科技型中小企业群体的政府政策和规范科技型中小企业信息披露的相关建议。
[Abstract]:With the continuous progress and transformation of society, the further opening of China's market economy and China's economic transformation and structural adjustment, the role of scientific and technological innovation is becoming increasingly prominent. And R & D expenditure as a source of power for scientific and technological innovation has been more concerned by the majority of scholars. Under the support of our country's strong appeal and policy innovation, entrepreneurship has become an important driving force to promote the economic development and structural adjustment of our country. Science and technology small and medium-sized enterprises are a branch and an important part of high-tech enterprises. Compared with other enterprises, they have the characteristics of high science and technology content, high flexibility, strong innovation ability and high growth. More in line with the current economic situation in all aspects of business requirements, especially in innovation. Therefore, it is significant to study the impact of R & D expenditure on the growth of S & T SMEs. This paper firstly combs the relevant literature and theory, and defines the growth of small and medium-sized technological enterprises and enterprises, and then selects the relevant data of listed companies in the Shenzhen Stock Exchange from 2012-2014 to obtain the sample data. By using factor analysis method, we reduce the dimension of 14 financial indexes selected to measure the growth of enterprises, and obtain a comprehensive value to represent the growth of enterprises. The regression model is established according to the relevant assumptions and selected variables, and the following conclusions are drawn by empirical analysis: the descriptive statistical analysis of 14 financial indicators is made on 5 aspects of ability selection to measure enterprise growth. In the period of 2012-2014, the small and medium-sized enterprises of science and technology in our country have got a good development, and in the descriptive statistical analysis of independent variables, it is concluded that the R & D expenditure has been attached importance to by the small and medium-sized enterprises of science and technology. There is a negative correlation between the R & D expenditure intensity and the growth of small and medium-sized technological enterprises, and through the significance test, the proportion of scientific and technological capital has a positive correlation with the growth of the enterprise, and has passed the significance test. Government subsidy is positively related to enterprise growth, but it does not pass the significance test. Finally, according to the results of empirical analysis, the paper puts forward some suggestions on how to improve the R & D capability of enterprises, formulate government policies suitable for the group of small and medium-sized scientific and technological enterprises and standardize the disclosure of information for small and medium-sized scientific and technological enterprises.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F276.44

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