创业板上市公司创新绩效财务评价研究

发布时间：2018-01-30 19:24

本文关键词： 创业板创新绩效财务评价　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：创新是一个企业生存和发展的灵魂。尤其是在知识经济时代,企业为了能在激烈的竞争中取胜,必须重视创新的作用,依靠创新提高自身的核心竞争力。十八大提出的“创新驱动发展战略”为企业的创新提供了政策保障,而产业结构的转型升级则向企业开展创新活动提出了现实要求。在这种背景下,创新对于企业的意义不仅是为了自身发展,还是为了顺应国家的整体经济形势。众所周知,创业板从设立之初,就表现出它对企业创新能力的重视。相对而言,创业板上市公司是我国上市公司中开展创新活动较为活跃的中小企业群体。对很多在创业板上市的公司而言,创新就是企业发展的核心竞争力。因此,以我国创业板上市公司作为研究对象,研究企业的创新活动,并从财务视角评价企业的创新绩效,从而探讨提高企业创新绩效的对策,是十分有意义的。本文共有五个部分。第一部分为绪论,阐述了本文的研究背景和研究意义,梳理国内外学者在创新绩效及其评价方面的主要研究观点,并提出本文的研究思路和方法。第二部分为相关概念界定和基础理论,首先在借鉴已有研究成果的基础上对创新绩效及其财务评价等相关概念进行界定,再分别介绍本文所依据的基础理论,包括创新理论、内生增长理论、企业能力理论、权变管理理论等相关理论。第三部分的内容是关于创业板上市公司创新绩效财务评价体系的构建,根据指标选择的相关原则,结合本文中采用的评价方法,建立创新绩效财务评价指标体系。第四部分是实证分析,先根据一定的标准筛选出样本,对样本进行描述性统计分析,之后利用已构建的指标评价体系,采用数据包络分析法和Malmquist指数法,测算出样本企业的创新效率值水平和变化情况,据此对样本企业的创新绩效进行评价分析。实证研究结果表明：样本公司总体创新绩效表现良好,但仍有进步的空间；不同行业的创新绩效水平有较大的差异；总体上创新绩效水平呈现上升的趋势,提升创新绩效水平要着重从提高资源配置效率和适当地推进技术进步两方面来着手。第五部分概括总结全文的研究结论,提出相应的政策建议,并且展望了未来可能的研究方向。本文的创新及特色之处在于：一是选择创业板上市公司作为研究对象,从微观中小企业的角度研究创新绩效财务评价,从概念界定到建立评价体系都始终体现研究对象的特色；二是在实证研究部分,综合运用数据包络分析法和Malmquist指数法,分别从静态和动态上对企业的创新绩效情况进行评价,并且每一种方法下都对样本从整体和行业层面分别进行评价,以期获得客观、全面的评价结果,从而达到预期的研究目的。
[Abstract]:Innovation is the soul of the survival and development of an enterprise, especially in the era of knowledge economy, in order to win in the fierce competition, enterprises must attach importance to the role of innovation. Relying on innovation to improve their core competitiveness. 18 put forward the "innovation-driven development strategy" for enterprises to provide policy guarantee for innovation. The transformation and upgrading of industrial structure put forward practical requirements for enterprises to carry out innovative activities. In this context, innovation for enterprises is not only for their own development. Or in order to conform to the overall economic situation of the country. As we all know, from the beginning of the establishment of the gem, it shows that it attaches importance to the innovation ability of enterprises. Relatively speaking. Gem listed companies are the small and medium-sized enterprises with active innovation activities in our listed companies. For many companies listed on the gem, innovation is the core competitiveness of enterprise development. It is very meaningful to study the innovation activities of enterprises and evaluate the innovation performance of enterprises from the financial angle of view so as to explore the countermeasures to improve the innovation performance of enterprises. There are five parts in this paper. The first part is the introduction, which describes the research background and significance of this paper, combing the main research points of domestic and foreign scholars in innovation performance and its evaluation. And put forward the research ideas and methods. The second part is the definition of related concepts and basic theory. Firstly, on the basis of the existing research results, the innovation performance and its financial evaluation and other related concepts are defined. Then introduce the basic theory of this paper, including innovation theory, endogenous growth theory, enterprise capability theory. Contingency management theory and other related theories. The third part of the content is about the gem listed companies innovation performance financial evaluation system construction, according to the relevant principles of index selection, combined with the evaluation method adopted in this paper. Establish innovative performance financial evaluation index system. 4th part is empirical analysis, first according to certain standards to screen samples, descriptive statistical analysis of the samples, and then use the established index evaluation system. By using data envelopment analysis and Malmquist index method, the innovation efficiency level and change of sample enterprises are calculated. The empirical results show that the overall innovation performance of the sample companies is good, but there is still room for improvement. The level of innovation performance of different industries has great differences; On the whole, the level of innovation performance shows an upward trend. In order to improve the level of innovation performance, we should focus on improving the efficiency of resource allocation and the proper promotion of technological progress. Part 5th summarizes the research conclusions of the full text. The corresponding policy suggestions are put forward and the possible research directions in the future are prospected. The innovation and characteristics of this paper are as follows: first, choose the gem listed companies as the research object, and study the financial evaluation of innovation performance from the perspective of small and medium-sized enterprises. From the definition of concept to the establishment of evaluation system, the characteristics of the research object are always reflected; Second, in the part of empirical research, the paper uses the data envelopment analysis method and Malmquist index method to evaluate the innovation performance of enterprises from the static and dynamic aspects, respectively. And under each method, the samples are evaluated separately from the whole and the industry level, in order to obtain the objective and comprehensive evaluation results, so as to achieve the expected purpose of the research.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275;F272.5

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