【摘要】：知識經(jīng)濟時代，知識產(chǎn)權(quán)對企業(yè)發(fā)展的重要作用日益凸顯。披露企業(yè)的知識產(chǎn)權(quán)信息，不僅體現(xiàn)企業(yè)在科技創(chuàng)新及未來發(fā)展方面的能力，還能吸引投資。同時隨著傳統(tǒng)能源價格的日益攀升，以新技術(shù)為核心競爭力的新能源行業(yè)在世界范圍內(nèi)受到廣泛關(guān)注。選擇新能源行業(yè)這一具體行業(yè)的上市公司為研究對象，通過數(shù)據(jù)統(tǒng)計，對其知識產(chǎn)權(quán)信息的披露情況進行總結(jié)分析。并且為了檢驗知識產(chǎn)權(quán)在我國新能源企業(yè)投入和收益的相關(guān)性，選取了滬深兩市A股上市新能源行業(yè)公司2007-2011年的財務(wù)數(shù)據(jù)為樣本，，利用面板數(shù)據(jù)和多元線性回歸模型檢驗知識產(chǎn)權(quán)對企業(yè)經(jīng)營績效的貢獻作用，考察了不同類型知識產(chǎn)權(quán)尤其是技術(shù)型知識產(chǎn)權(quán)與企業(yè)經(jīng)營績效的相關(guān)性。 結(jié)果說明上市公司注重對知識產(chǎn)權(quán)的投入，知識產(chǎn)權(quán)資產(chǎn)凈值總額和均值持續(xù)增長，但占總資產(chǎn)和無形資產(chǎn)比重較低，企業(yè)所擁有的知識產(chǎn)權(quán)含金量有待提高，各個企業(yè)之間知識產(chǎn)權(quán)發(fā)展差異很大；知識產(chǎn)權(quán)和技術(shù)型知識產(chǎn)權(quán)與經(jīng)營績效呈顯著正相關(guān)關(guān)系，說明企業(yè)擁有知識產(chǎn)權(quán)越多，企業(yè)經(jīng)營活動獲得利潤越多；與其他無形資產(chǎn)相比，知識產(chǎn)權(quán)對企業(yè)凈利潤的貢獻更高，技術(shù)型知識產(chǎn)權(quán)比其他類型知識產(chǎn)權(quán)對企業(yè)的凈利潤貢獻更大；知識產(chǎn)權(quán)對企業(yè)經(jīng)營績效的影響存在滯后性，并且滯后期逐漸縮短，但具體的滯后期還不明確。
[Abstract]:In the era of knowledge economy, intellectual property plays an increasingly important role in the development of enterprises. Disclosure of intellectual property information not only reflects the ability of enterprises in technological innovation and future development, but also attracts investment. At the same time, with the increasing of traditional energy prices, the new energy industry with new technology as the core competitiveness has been widely concerned in the world. The listed companies in the new energy industry are selected as the research objects, and the disclosure of their intellectual property information is summarized and analyzed through data statistics. And in order to test the correlation between investment and income of intellectual property rights in China's new energy enterprises, the financial data of new energy industry companies listed in Shanghai and Shenzhen A-shares from 2007 to 2011 are selected as samples. Panel data and multivariate linear regression model are used to test the contribution of intellectual property to business performance, and the correlation between different types of intellectual property, especially technical intellectual property, and business performance is investigated. The results show that listed companies pay attention to the investment in intellectual property rights, the total and average value of intellectual property assets increase continuously, but the proportion of total assets and intangible assets is low, and the gold content of intellectual property rights owned by enterprises needs to be improved. The development of intellectual property among different enterprises is very different; Intellectual property rights and technology-based intellectual property rights have a significant positive correlation with business performance, indicating that the more enterprises have intellectual property rights, the more profits they make. Compared with other intangible assets, intellectual property contributes more to the net profit of the enterprise, and technological intellectual property contributes more to the net profit of the enterprise than other types of intellectual property. The impact of intellectual property rights on business performance is lagging, and the lag period is gradually shortened, but the specific lag is not clear.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F273.1;F426.22

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