本文關(guān)鍵詞： 財(cái)務(wù)競(jìng)爭(zhēng)力 生物技術(shù)產(chǎn)業(yè) 因子分析 評(píng)價(jià)　出處：《東北農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)競(jìng)爭(zhēng)力是企業(yè)長(zhǎng)期健康發(fā)展的保障,企業(yè)間的競(jìng)爭(zhēng),財(cái)務(wù)競(jìng)爭(zhēng)力是重要的決定性因素,財(cái)務(wù)競(jìng)爭(zhēng)力的強(qiáng)弱決定了企業(yè)能否長(zhǎng)期生存和持續(xù)發(fā)展,因此,對(duì)財(cái)務(wù)競(jìng)爭(zhēng)力強(qiáng)弱的評(píng)價(jià)就非常重要。生物技術(shù)產(chǎn)業(yè)是我國(guó)近年來(lái)的新興產(chǎn)業(yè),國(guó)家連年出臺(tái)多項(xiàng)政策支持這一戰(zhàn)略性產(chǎn)業(yè)的優(yōu)先發(fā)展,生物技術(shù)產(chǎn)業(yè)中的企業(yè)需要高科技與創(chuàng)新,需要大量的資金支持研發(fā)與實(shí)踐,普遍具有投入高、風(fēng)險(xiǎn)大的特點(diǎn)。所以,生物技術(shù)企業(yè)的財(cái)務(wù)問(wèn)題研究是一項(xiàng)重要的課題,對(duì)行業(yè)中企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行評(píng)價(jià)更應(yīng)作為重中之重,上市公司是企業(yè)中的代表,因此,對(duì)生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的評(píng)價(jià)具有更深刻的理論和現(xiàn)實(shí)意義。 通過(guò)綜合運(yùn)用系統(tǒng)分析法、主成分分析法與排序評(píng)價(jià)法相結(jié)合、比較分析法等研究方法,旨在借助上述方法分析出生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的主要影響因子,通過(guò)構(gòu)建評(píng)價(jià)體系對(duì)其整體情況進(jìn)行綜合與分類評(píng)價(jià),探討由此提出該類企業(yè)財(cái)務(wù)競(jìng)爭(zhēng)力提升的建議,為生物技術(shù)產(chǎn)業(yè)上市公司提高財(cái)務(wù)競(jìng)爭(zhēng)力提供可靠的依據(jù)。全文由八部分組成,以財(cái)務(wù)戰(zhàn)略理論、競(jìng)爭(zhēng)優(yōu)勢(shì)理論、企業(yè)核心能力理論等理論為研究基礎(chǔ),通過(guò)生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的特點(diǎn)、構(gòu)成要素與形成機(jī)制分析,選取有代表性的99家生物技術(shù)產(chǎn)業(yè)上市公司,結(jié)合因子分析模型,綜合分析我國(guó)生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的狀況,而后進(jìn)行評(píng)價(jià)。研究表明生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的最主要影響因子為償債能力因子。行業(yè)內(nèi)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力水平普遍較低。樣本公司綜合得分大多在0附近。在生物技術(shù)產(chǎn)業(yè)企業(yè)四大分類中,化工生物技術(shù)類表現(xiàn)出了較強(qiáng)的財(cái)務(wù)競(jìng)爭(zhēng)力,農(nóng)業(yè)生物技術(shù)類企業(yè)表現(xiàn)出了最弱的財(cái)務(wù)競(jìng)爭(zhēng)力,且只有農(nóng)業(yè)生物技術(shù)類企業(yè)綜合得分為負(fù)值,說(shuō)明這一類企業(yè)是最需要提高其財(cái)務(wù)競(jìng)爭(zhēng)力的。提升生物技術(shù)企業(yè)的財(cái)務(wù)競(jìng)爭(zhēng)力要從各個(gè)影響能力方面整體優(yōu)化,全面著手,不要顧此失彼。綜上,結(jié)合實(shí)證研究結(jié)果,提出生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力的提升建議,以提高生物技術(shù)產(chǎn)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力,進(jìn)而提高高科技行業(yè)整體競(jìng)爭(zhēng)力和保持持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì),使企業(yè)持續(xù)、健康、穩(wěn)定發(fā)展,保證企業(yè)的價(jià)值創(chuàng)造和戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。
[Abstract]:Financial competitiveness is the guarantee of long-term healthy development of enterprises, competition among enterprises, financial competitiveness is an important decisive factor, the strength of financial competitiveness determines the long-term survival and sustainable development of enterprises. The evaluation of financial competitiveness is very important. Biotechnology industry is a new industry in China in recent years, the country has issued a number of policies to support the priority development of this strategic industry. Enterprises in biotechnology industry need high technology and innovation, need a lot of funds to support R & D and practice, generally have the characteristics of high investment and high risk. The research on the financial problems of biotechnology enterprises is an important subject. The evaluation of the financial competitiveness of the enterprises in the industry should be regarded as the most important. The listed companies are the representatives of the enterprises. The evaluation of financial competitiveness of listed companies in biotechnology industry has more profound theoretical and practical significance. Through the comprehensive use of system analysis, principal component analysis and ranking evaluation method combined, comparative analysis and other research methods. The purpose of this paper is to analyze the main influencing factors of the financial competitiveness of listed companies in biotechnology industry with the help of the above methods, and to evaluate the overall situation of the listed companies by constructing an evaluation system. This paper discusses the suggestions of improving the financial competitiveness of this kind of enterprises, and provides a reliable basis for the listed companies in biotechnology industry to improve their financial competitiveness. The full text consists of eight parts, based on the theory of financial strategy. Based on the theory of competitive advantage and the theory of core competence of enterprises, this paper analyzes the factors and forming mechanism of the financial competitiveness of listed companies in biotechnology industry. Select 99 representative biotechnology industry listed companies, combined with factor analysis model, comprehensive analysis of the status of financial competitiveness of Chinese biotechnology industry listed companies. The research shows that the main influencing factor of the financial competitiveness of the listed companies in biotechnology industry is the solvency factor. The level of financial competitiveness of listed companies in the industry is generally low. The comprehensive score of the sample companies is large. Most of them are near zero. In the four categories of biotechnology industry enterprises. Chemical biotechnology showed a strong financial competitiveness, agricultural biotechnology enterprises showed the weakest financial competitiveness, and only agricultural biotechnology enterprises had negative scores. This kind of enterprise is the most need to improve its financial competitiveness. To enhance the financial competitiveness of biotechnology enterprises from each aspect of the overall optimization of the ability to impact, and do not ignore one another. Based on the results of empirical research, this paper puts forward some suggestions on how to improve the financial competitiveness of listed companies in biotechnology industry in order to improve the financial competitiveness of listed companies in biotechnology industry. Furthermore, it can improve the overall competitiveness of the high-tech industry and maintain the sustainable competitive advantage so as to ensure the sustained, healthy and stable development of the enterprise, and ensure the value creation and the realization of the strategic goal of the enterprise.
【學(xué)位授予單位】：東北農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.7;F276.6

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