本文關(guān)鍵詞： 電子信息業(yè) 技術(shù)創(chuàng)新 財務(wù)績效　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：電子信息業(yè)是中國國民經(jīng)濟重要的支柱產(chǎn)業(yè),資金集聚,創(chuàng)新能力強以及風(fēng)險系數(shù)高是其主要特征。電子信息業(yè)屬于技術(shù)密集型企業(yè),技術(shù)創(chuàng)新對于電子信息業(yè)來說是生存和發(fā)展的必要手段。近年來為了適應(yīng)經(jīng)濟的快速發(fā)展,各個企業(yè)也不斷地意識到技術(shù)創(chuàng)新的重要性,并希望通過研發(fā)活動,創(chuàng)造出新的產(chǎn)品,擴大市場占有率,提高企業(yè)績效,我國政府也從多方面鼓勵了高新技術(shù)企業(yè)進行研發(fā)活動,在我國,電子信息業(yè)一直是科技發(fā)展的中流砥柱,擁有更多的產(chǎn)品創(chuàng)新成果,所以,從電子信息業(yè)為出發(fā)點,研究企業(yè)技術(shù)創(chuàng)新對財務(wù)績效的影響也顯得尤為重要。論文在對國內(nèi)外相關(guān)文獻進行整理分析的基礎(chǔ)上,對我國電子信息業(yè)上市公司的企業(yè)規(guī)模、研發(fā)密度和技術(shù)人員投入強度等技術(shù)創(chuàng)新方面現(xiàn)狀進行了分析,并從財務(wù)績效的角度量化企業(yè)技術(shù)創(chuàng)新產(chǎn)出。又將財務(wù)績效分為盈利能力、償債能力、營運能力和成長能力四個方面,然后先對技術(shù)創(chuàng)新投入和產(chǎn)出之間的相關(guān)關(guān)系進行理論影響分析,提出了技術(shù)創(chuàng)新強度對電子信息業(yè)的財務(wù)績效有正向影響以及這種影響會存在滯后期的假設(shè),緊接著在搜集了 150家電子信息業(yè)的樣本數(shù)據(jù)后設(shè)立多元回歸模型,利用描述性統(tǒng)計、相關(guān)性分析和回歸分析等方法進行模型分析,得出結(jié)論。最后,結(jié)合自己所作的實證研究以及之前的理論分析以及電子信息業(yè)內(nèi)部的特點給出了相關(guān)的可行性建議,具體包括:知識產(chǎn)權(quán)制度的完善、建立和健全創(chuàng)新人才激勵機制、完善企業(yè)技術(shù)創(chuàng)新披露制度、大力扶植成長性強的創(chuàng)新型企業(yè)等,以便確定研發(fā)活動企業(yè)發(fā)展中的的重要地位,企業(yè)增強創(chuàng)新意識,提高創(chuàng)新能力。
[Abstract]:Electronic information industry is an important pillar industry of China's national economy. The main characteristics of electronic information industry are the agglomeration of funds, strong innovation ability and high risk coefficient. Electronic information industry is a technology-intensive enterprise. Technological innovation is a necessary means of survival and development for the electronic information industry. In recent years, in order to adapt to the rapid development of the economy, various enterprises have been constantly aware of the importance of technological innovation and hope to adopt R & D activities. Create new products, expand market share and improve enterprise performance. Our government has also encouraged high-tech enterprises to carry out R & D activities in many ways. In our country, the electronic information industry has always been the mainstay of the development of science and technology. With more product innovation achievements, it is particularly important to study the impact of enterprise technological innovation on financial performance from the perspective of electronic information industry. This paper analyzes the current situation of technological innovation of listed companies in electronic information industry, such as the scale of enterprises, the density of R & D and the investment intensity of technicians. The financial performance is divided into four aspects: profitability, solvency, operating capacity and growth ability. Then it analyzes the correlation between the input and output of technological innovation, and puts forward the hypothesis that the intensity of technological innovation has a positive impact on the financial performance of electronic information industry and that there will be a lag in the influence. Then, after collecting 150 sample data of electronic information industry, a multivariate regression model is set up, and the model is analyzed by descriptive statistics, correlation analysis and regression analysis. Finally, Combining with the empirical research and previous theoretical analysis and the internal characteristics of the electronic information industry, this paper gives some feasible suggestions, including the improvement of intellectual property system, the establishment and improvement of innovative talent incentive mechanism. In order to determine the important position of R & D activities in the development of enterprises, enterprises should strengthen their consciousness of innovation and improve their ability to innovate, so as to perfect the disclosure system of technological innovation of enterprises, and vigorously foster innovative enterprises with strong growth.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.63;F406.7;F273.1

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本文編號：1520921