本文關(guān)鍵詞： 京津冀 長(zhǎng)江三角洲 珠江三角洲 無(wú)形資產(chǎn) 公司績(jī)效　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：關(guān)于無(wú)形資產(chǎn)和公司績(jī)效的關(guān)系研究有著較深厚的學(xué)術(shù)基礎(chǔ),以前的成果中偏重于無(wú)形資產(chǎn)的內(nèi)部結(jié)構(gòu)對(duì)公司績(jī)效的影響,很少加入地區(qū)差異這一重要因素。近年來(lái)中國(guó)高度重視經(jīng)濟(jì)區(qū)域一體化建設(shè),將其上升為重要的戰(zhàn)略決策。并且國(guó)家極度看重創(chuàng)新能力的建設(shè),而無(wú)形資產(chǎn)作為代表企業(yè)關(guān)鍵創(chuàng)造能力的資產(chǎn),對(duì)企業(yè)能在社會(huì)大潮中立足具有不可替代的意義。因此在我國(guó)相關(guān)文件的指引下,分“京津冀”地區(qū)、“長(zhǎng)江三角洲”地區(qū)、“珠江三角洲”地區(qū)三大經(jīng)濟(jì)區(qū)探討無(wú)形資產(chǎn)與公司績(jī)效的關(guān)系,具有一定的理論價(jià)值和現(xiàn)實(shí)意義。且三大經(jīng)濟(jì)區(qū)域在我國(guó)經(jīng)濟(jì)中占有核心地位,是帶動(dòng)我們前進(jìn)的“三駕馬車”,因此本文對(duì)三大經(jīng)濟(jì)區(qū)域分地區(qū)進(jìn)行描述具有較高的戰(zhàn)略價(jià)值。本文利用了三大經(jīng)濟(jì)區(qū)作為闡述對(duì)象,以滬深兩市的A股上市公司的2010年-2015年信息作為探討基準(zhǔn)。首先分別對(duì)三大經(jīng)濟(jì)區(qū)的無(wú)形資產(chǎn)以及無(wú)形資產(chǎn)的內(nèi)部結(jié)構(gòu)的基本情況進(jìn)行描述并對(duì)比,然后對(duì)每個(gè)地區(qū)的不同類型的無(wú)形資產(chǎn)和公司治理績(jī)效的關(guān)系進(jìn)行實(shí)證分析研究�；谏鲜龅难芯拷Y(jié)果,對(duì)三大經(jīng)濟(jì)區(qū)域分別提出相關(guān)建議,因地制宜的進(jìn)行改善和發(fā)展,為優(yōu)化三大經(jīng)濟(jì)區(qū)無(wú)形資產(chǎn)的發(fā)展提供一些理論依據(jù)。本篇論文總分為六部分。第一章,文章引言。第二章,國(guó)內(nèi)外的文獻(xiàn)綜述。第三章,相關(guān)概念的界定和理論基礎(chǔ)。主要包括無(wú)形資產(chǎn)的界定;知識(shí)產(chǎn)權(quán)的界定;三大經(jīng)濟(jì)區(qū)地區(qū)劃分的界定;公司績(jī)效的界定。第四章,文章的研究設(shè)計(jì)方案。第五章,實(shí)證分析。第六章,相關(guān)結(jié)論和政策性建議,并說(shuō)明本文研究的局限性。
[Abstract]:The research on the relationship between intangible assets and corporate performance has a deep academic foundation. In the previous results, emphasis is placed on the influence of the internal structure of intangible assets on corporate performance. In recent years, China attaches great importance to the construction of regional economic integration, which is an important strategic decision, and the country attaches great importance to the building of innovation capacity. The intangible assets, as the assets representing the key creative ability of enterprises, have irreplaceable significance for enterprises to stand in the social tide. Therefore, under the guidance of relevant documents in China, they are divided into "Beijing-Tianjin-Hebei" areas. "Yangtze River Delta" region, "Pearl River Delta" region three economic zones to explore the relationship between intangible assets and corporate performance. It has certain theoretical value and practical significance, and the three economic regions occupy the core position in our economy, which is the "troika" that drives us forward. Therefore, this paper describes the three major economic regions and regions has a high strategic value. This paper uses the three economic zones as the object of elaboration. Based on the information of A share listed companies in Shanghai and Shenzhen stock markets from 2010 to 2015, this paper first describes the basic situation of intangible assets and the internal structure of intangible assets in the three economic zones. Than. Then the relationship between the different types of intangible assets and corporate governance performance in each region is analyzed empirically. Based on the above research results, the three major economic regions respectively put forward relevant recommendations. In order to optimize the development of intangible assets in the three economic zones, this paper is divided into six parts. Chapter one, introduction. Chapter two. Literature review at home and abroad. Chapter three, the definition and theoretical basis of related concepts, mainly including the definition of intangible assets; Definition of intellectual property rights; The definition of the regional division of the three economic zones; The definition of corporate performance. 4th chapter, the research and design of the article. 5th chapter, empirical analysis. 6th chapter, relevant conclusions and policy recommendations, and explain the limitations of this study.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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