资源约束、创新驱动与企业无形资产

发布时间：2018-03-06 14:39

本文选题：资源约束　切入点：创新驱动发展战略　出处：《财经问题研究》2017年04期 　论文类型：期刊论文

【摘要】：新常态时期,代表着知识、技术等内容的无形资产在企业中地位不断提升,无形资产决策的影响因素成为时下关注的重点问题;自然资源是经济增长与企业发展的关键要素,但近些年出现的环境恶化与资源枯竭,使得企业正在面临不同程度的资源约束。笔者主要考察资源约束对企业无形资产投资决策的影响,研究发现:受到资源约束的企业会被迫进行创新活动,表现为资源丰裕度同企业技术型无形资产投资负相关,且上述影响在民营企业中更为显著,国企的受迫性创新动机不强;资源充裕的企业有圈地倾向。表现为无形资产中土地使用权的比重增加,且国企表现得更为明显;创新驱动发展战略的实施提高了企业自主创新的动机和效果,弱化了资源对企业技术投入的逼迫性以及圈地行为的诱惑性。
[Abstract]:In the new normal period, the status of intangible assets, which represents knowledge and technology, is constantly rising in the enterprise. The influencing factors of intangible assets decision-making become the focus of attention nowadays, and natural resources are the key elements of economic growth and enterprise development. However, due to the environmental deterioration and resource depletion in recent years, enterprises are facing different degrees of resource constraints. It is found that enterprises constrained by resources will be forced to carry out innovation activities, which is shown by the negative correlation between the abundance of resources and the investment of intangible assets of technology type, and the above effects are more significant in private enterprises, and the forced innovation motivation of state-owned enterprises is not strong; Enterprises with abundant resources have a tendency to encircle land. This is manifested by the increase in the proportion of land use rights in intangible assets and the more obvious performance of state-owned enterprises, and the implementation of the innovation-driven development strategy has enhanced the motivation and effect of independent innovation of enterprises. It weakens the compulsion of resources to enterprise's technical input and the temptation of the behavior of land enclosure.
【作者单位】：天津财经大学无形资产评价协同创新中心;
【基金】：国家社会科学基金重点项目“创新型企业知识产权质押贷款风险与预警研究”(14AJY004) 天津财经大学研究生创新基金项目“资源约束、经济转型与企业无形资产投入”(2015TCB08)
【分类号】：F275;F273.1

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