本文選題：高新技術企業(yè) + 經(jīng)營績效��； 參考：《江西師范大學》2014年碩士論文

【摘要】：近年來，高新技術產(chǎn)業(yè)在全球范圍內(nèi)得到了快速的發(fā)展，日益成為經(jīng)濟發(fā)展中的支柱產(chǎn)業(yè)，是世界各國增強綜合國力的新引擎。因此重視擁有核心自主知識產(chǎn)權高新技術企業(yè)的發(fā)展是把握未來經(jīng)濟發(fā)展的關鍵。只有提高高新技術企業(yè)經(jīng)營績效，擴大高新技術企業(yè)規(guī)模，發(fā)揮企業(yè)規(guī)模優(yōu)勢，，使企業(yè)不僅做大而且做強，才能實現(xiàn)經(jīng)濟快速發(fā)展的目標，提高該地區(qū)的核心競爭力。在此情況下，江西要想實現(xiàn)經(jīng)濟的跨越式發(fā)展，就必須加快高新技術企業(yè)的發(fā)展，提高江西省高新技術企業(yè)的經(jīng)營績效。而企業(yè)的資本結(jié)構不僅對企業(yè)的資本成本產(chǎn)生影響，而且還通過影響企業(yè)的內(nèi)部治理結(jié)構及經(jīng)營行為，間接地對企業(yè)的整體經(jīng)營績效產(chǎn)生影響。 在此背景下，本文梳理了國內(nèi)外關于高新技術企業(yè)績效、高新技術企業(yè)資本結(jié)構和資本結(jié)構與企業(yè)績效關系三方面的理論研究和實證研究結(jié)果，并對江西省高新技術企業(yè)的發(fā)展現(xiàn)狀進行了總結(jié)分析，探討了江西省高新技術企業(yè)發(fā)展中存在的問題，然后，選取2010—2012年間總共300多家江西省高新技術企業(yè)的財務數(shù)據(jù)為研究樣本，對江西省高新技術企業(yè)資本結(jié)構與企業(yè)績效的關系進行描述性統(tǒng)計分析和相關性回歸分析。實證研究結(jié)果表明，江西省高新技術企業(yè)資本結(jié)構與企業(yè)績效在總體上呈正相關關系，但不同類型高新技術企業(yè)資本結(jié)構對企業(yè)績效產(chǎn)生的影響也是不同的。在一定程度上，光機電一體化高新技術企業(yè)資本結(jié)構與企業(yè)績效呈負相關關系，而電子信息、生物醫(yī)藥與醫(yī)療器械等其他類型高新技術企業(yè)資本結(jié)構與企業(yè)績效呈正相關關系。國有控股高新技術企業(yè)資本結(jié)構與企業(yè)績效呈負相關關系，而私人控股等其他類型高新技術企業(yè)資本結(jié)構與企業(yè)績效呈正相關關系。大型高新技術企業(yè)資本結(jié)構與企業(yè)績效呈負相關關系，而中小型高新技術企業(yè)資本結(jié)構與企業(yè)績效呈正相關關系。 最后基于實證研究結(jié)果，提出了提高江西省高新技術企業(yè)經(jīng)營績效的四點建議：優(yōu)化資本結(jié)構，提高企業(yè)經(jīng)營績效；提高企業(yè)的盈利能力；拓寬融資渠道，發(fā)展債券市場；完善企業(yè)破產(chǎn)機制。
[Abstract]:In recent years, high and new technology industry has been developed rapidly in the world, and has become the pillar industry in the economic development day by day. It is a new engine for the countries in the world to enhance the comprehensive national strength.Therefore, it is the key to grasp the future economic development to attach importance to the development of high-tech enterprises with core independent intellectual property rights.Only by improving the performance of high and new technology enterprises, expanding the scale of high and new technology enterprises, giving full play to the advantages of the scale of enterprises, making enterprises not only bigger but stronger, can we realize the goal of rapid economic development and improve the core competitiveness of this region.In this case, if Jiangxi wants to realize the leap-forward development of economy, it must speed up the development of high-tech enterprises and improve the management performance of high-tech enterprises in Jiangxi Province.The capital structure of the enterprise not only has an impact on the capital cost of the enterprise, but also indirectly affects the overall operating performance of the enterprise through the influence of the internal governance structure and the management behavior of the enterprise.In this context, this paper reviews the theoretical and empirical research results on the performance of high-tech enterprises, the capital structure of high-tech enterprises and the relationship between capital structure and enterprise performance.And the development of high-tech enterprises in Jiangxi Province is summarized and analyzed, the problems in the development of high-tech enterprises in Jiangxi Province are discussed, and then,The financial data of more than 300 high-tech enterprises in Jiangxi Province from 2010 to 2012 were selected as the research samples. The relationship between capital structure and performance of high-tech enterprises in Jiangxi Province was analyzed by descriptive statistical analysis and correlation regression analysis.The empirical results show that there is a positive correlation between the capital structure and the performance of high-tech enterprises in Jiangxi Province, but different types of high-tech enterprises have different effects on their performance.To some extent, there is a negative correlation between the capital structure and the performance of high-tech enterprises, while the capital structure of other types of high-tech enterprises, such as electronic information, biomedicine and medical devices, has a positive correlation with the performance of high-tech enterprises.The capital structure of state-owned holding high-tech enterprises is negatively related to enterprise performance, while the capital structure of other types of high-tech enterprises, such as private holding, is positively correlated with enterprise performance.The capital structure of large high-tech enterprises is negatively related to enterprise performance, while the capital structure of small and medium-sized high-tech enterprises is positively correlated with enterprise performance.Finally, based on the results of empirical research, four suggestions are put forward to improve the performance of high-tech enterprises in Jiangxi Province: optimizing the capital structure, improving the business performance, improving the profitability of the enterprises, widening the financing channels and developing the bond market.We will improve the bankruptcy mechanism of enterprises.
【學位授予單位】：江西師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F276.44

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