本文關(guān)鍵詞：一重集團技術(shù)資本運營提升企業(yè)財務(wù)能力研究　出處：《哈爾濱商業(yè)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

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【摘要】：縱觀近年來企業(yè)的發(fā)展可以看出,大多數(shù)缺乏技術(shù)支持、過度依賴于自然條件以及僅靠勞動力價格優(yōu)勢運營的企業(yè),由于核心競爭力的匱乏,在如今科技高度發(fā)展的社會已經(jīng)越來越難以生存,甚至已經(jīng)逐漸被行業(yè)所淘汰。所以,企業(yè)要想更好地發(fā)展,不斷增加企業(yè)價值,就需要特別重視技術(shù)資本的運營。機械制造行業(yè)是產(chǎn)業(yè)技術(shù)升級的重點行業(yè),這就要求企業(yè)擁有更先進的技術(shù)水平。近些年國家對機械制造行業(yè)的研發(fā)投入量始終較高,與此同時對其核心技術(shù)的培養(yǎng)也給予了更多的關(guān)注,所以對于我國機械制造行業(yè)的技術(shù)資本運營的研究就變得尤為重要,由于許多企業(yè)仍不了解技術(shù)資本為企業(yè)創(chuàng)造的價值以及對企業(yè)財務(wù)能力產(chǎn)生的影響,因此系統(tǒng)地分析技術(shù)資本運營的價值創(chuàng)造功能及其對企業(yè)財務(wù)能力的影響就變得十分重要。本研究采用案例分析的方法進行分析研究,選取機械制造行業(yè)中較為有代表性的第一重型機械制造集團為例,并運用技術(shù)資本運營的有關(guān)理論,全面結(jié)合中國一重的技術(shù)資本運營情況,對其技術(shù)資本運營提升財務(wù)能力情況進行詳細分析,并提出相關(guān)意見及建議。本研究對技術(shù)資本運營相關(guān)理論進行了詳細整理,主要對其運營不同階段即籌集積累、識別確認、市場化運作和投入使用進行了分析,于此基礎(chǔ)上還深入研究了技術(shù)資本運營對財務(wù)能力的提升情況。在介紹理論的同時,本研究綜合一重集團的具體情況進行研究,研究發(fā)現(xiàn)由于技術(shù)資本運營環(huán)境和運營能力等因素的影響,一重集團技術(shù)資本運營對企業(yè)財務(wù)能力的提升效果并不理想,從而分別對一重集團技術(shù)資本的運營環(huán)境和運營能力提出了合理化建議。
[Abstract]:Looking at the development of enterprises in recent years, it can be seen that most of the lack of technical support, excessive dependence on natural conditions and only rely on labor price advantages to operate enterprises, due to the lack of core competitiveness. In today's highly developed science and technology society has become more and more difficult to survive, or even gradually eliminated by the industry. Therefore, enterprises want to better development, constantly increase the value of enterprises. It is necessary to pay special attention to the operation of technical capital. The machinery manufacturing industry is the key industry of industrial technology upgrading. This requires enterprises to have more advanced technology. In recent years, the national R & D investment in the mechanical manufacturing industry has always been high, at the same time, more attention has been paid to the cultivation of its core technology. Therefore, the research on the technical capital operation of China's machinery manufacturing industry has become particularly important, because many enterprises still do not understand the value created by the technology capital for the enterprise and the impact on the financial ability of the enterprise. Therefore, it is very important to systematically analyze the value creation function of technology capital operation and its influence on the financial ability of enterprises. The first heavy-duty machinery manufacturing group in the machinery manufacturing industry is selected as an example, and the related theory of technical capital operation is used to comprehensively combine the technical capital operation situation of China. On the technical capital operation to enhance the financial capacity of a detailed analysis, and put forward relevant opinions and suggestions. It mainly analyzes the different stages of its operation, that is, raising accumulation, identifying and confirming, marketing operation and putting into use. On the basis of this, it also deeply studies the improvement of the financial ability of the technical capital operation. At the same time, this study synthesizes the specific situation of Yizhong Group. The study found that due to the technical capital operating environment and operational capacity factors, the technical capital operation of Yizhong Group is not ideal to enhance the financial ability of enterprises. Therefore, the paper puts forward some reasonable suggestions on the operation environment and operation ability of the technical capital of Yizhong Group.
【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】：2016
【分類號】：F406.7;F426.4

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