我國醫(yī)藥上市公司研發(fā)投入對經(jīng)營績效的影響研究
發(fā)布時間:2018-04-23 09:42
本文選題:醫(yī)藥制造業(yè) + 研發(fā)投入; 參考:《長春工業(yè)大學》2014年碩士論文
【摘要】:在知識經(jīng)濟時代,研發(fā)活動有利于提升企業(yè)核心競爭力、有利于改善經(jīng)營績效,也能在一定程度上反映企業(yè)經(jīng)濟增長潛力。醫(yī)藥行業(yè)作為研發(fā)投入密度最大的行業(yè)之一,具有高投入性、高風險性、高回報性和周期長等特點。因此,研究我國醫(yī)藥企業(yè)研發(fā)投入對其經(jīng)營績效的影響具有重大意義。 本文分別闡述了研發(fā)投入、經(jīng)營績效的相關(guān)理論及其二者關(guān)系的相關(guān)理論,通過收集的2010年1月1日至2012年12月31日的數(shù)據(jù)進行實證分析,將這些數(shù)據(jù)作為一個為期三年的研究期間,選取的研究對象為在我國滬深兩市2008年12月31日以前上市的醫(yī)藥制造業(yè)上市公司。使用主成分分析法建立企業(yè)經(jīng)營績效評價體系,對研發(fā)人力和資金投入兩方面對企業(yè)經(jīng)營績效的影響進行回歸分析,得出的結(jié)論是:企業(yè)技術(shù)人員投入強度和研發(fā)投入強度與對企業(yè)盈利狀況和企業(yè)發(fā)展能力都成正相關(guān),與企業(yè)償債能力和資產(chǎn)營運能力負相關(guān)。研發(fā)投入強度的產(chǎn)出具有滯后性且對第三年的盈利狀況的影響效果最顯著,對第二年的發(fā)展能力的影響效果最顯著。技術(shù)人員投入強度具有滯后性,對發(fā)展能力的影響在第三年最顯著。 本文主要包括五章內(nèi)容:第一章,緒論。主要對研究的背景、目的和意義進行介紹,并對國內(nèi)外研究現(xiàn)狀進行歸納整理,最后設(shè)計了本文研究框架及內(nèi)容。第二章,公司研發(fā)投入與經(jīng)營績效理論概述。對公司研發(fā)投入的內(nèi)容、特點及影響因素進行介紹,以及公司經(jīng)營績效的內(nèi)涵衡量方法及評價指標,并確定了對醫(yī)藥上市公司經(jīng)營績效的評價指標。第三章,實證研究設(shè)計。主要對樣本和指標的選取作出規(guī)定,并提出研究假設(shè)。第四章,研發(fā)投入對經(jīng)營績效影響的實證分析,實證分析包括公司研發(fā)投入的描述性統(tǒng)計分析、公司經(jīng)營績效的主成分分析、變量之間相關(guān)性檢驗和回歸分析。第五章,研究結(jié)論及建議,根據(jù)本文實證研究的結(jié)論對企業(yè)提出合理進行研發(fā)投入提高經(jīng)營績效的相關(guān)對策。
[Abstract]:In the era of knowledge economy, R & D activities are conducive to enhancing the core competitiveness of enterprises, improving business performance, and reflecting the economic growth potential of enterprises to a certain extent. As one of the largest R & D investment industries, pharmaceutical industry has the characteristics of high investment, high risk, high return and long cycle. Therefore, it is of great significance to study the impact of R & D investment on the performance of Chinese pharmaceutical enterprises. This paper expounds the relevant theories of R & D investment, business performance and the relationship between them, and makes an empirical analysis through the data collected from January 1, 2010 to December 31, 2012. Taking these data as a period of three years, the research objects are listed pharmaceutical manufacturing companies listed in Shanghai and Shenzhen stock markets before December 31, 2008. The principal component analysis method is used to establish the enterprise performance evaluation system, and the regression analysis is carried out on the impact of R & D manpower and capital investment on the business performance. The conclusion is that the investment intensity of technical personnel and R & D investment is positively related to the profitability and development ability of the enterprise, and negatively related to the solvency of the enterprise and the ability of asset operation. The output of R & D input intensity has lag and has the most significant effect on the profit situation in the third year and the development ability in the second year. The technical personnel input intensity has the lag nature, the influence to the development ability is most remarkable in the third year. This paper mainly includes five chapters: chapter one, introduction. The background, purpose and significance of the research are introduced, and the present research situation at home and abroad is summarized. Finally, the research framework and content are designed. The second chapter, the company R & D investment and business performance theory overview. This paper introduces the content, characteristics and influencing factors of the company's R & D investment, as well as the connotation measurement method and evaluation index of the company's operating performance, and determines the evaluation index of the operating performance of the pharmaceutical listed company. Chapter three, empirical research design. The selection of samples and indicators is mainly stipulated, and the research hypothesis is put forward. Chapter 4, empirical analysis of the impact of R & D investment on business performance, including descriptive statistical analysis of R & D investment, principal component analysis of corporate performance, correlation test among variables and regression analysis. The fifth chapter, research conclusions and suggestions, according to the conclusions of this empirical study, put forward reasonable R & D investment to improve the business performance of the relevant countermeasures.
【學位授予單位】:長春工業(yè)大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F273.1;F406.72;F426.72
【參考文獻】
相關(guān)期刊論文 前10條
1 楊國彬;中美企業(yè)績效評價指標的幾點比較[J];重慶工學院學報;2001年01期
2 周亞虹;許玲麗;;民營企業(yè)R&D投入對企業(yè)業(yè)績的影響——對浙江省桐鄉(xiāng)市民營企業(yè)的實證研究[J];財經(jīng)研究;2007年07期
3 王燁;游春;;R&D投入與績效相關(guān)關(guān)系實證研究——基于中小企業(yè)板上市公司面板數(shù)據(jù)[J];財會通訊;2009年12期
4 于寧;我國R&D經(jīng)費支出績效評價:體系構(gòu)建與實證研究(1995~2003)[J];上海經(jīng)濟研究;2005年09期
5 何瑋;我國大中型工業(yè)企業(yè)研究與開發(fā)費用支出對產(chǎn)出的影響——1990—2000年大中型工業(yè)企業(yè)數(shù)據(jù)的實證分析[J];經(jīng)濟科學;2003年03期
6 臧維;艾靜濤;;“電子信息百強企業(yè)”R&D與績效關(guān)系的實證研究[J];經(jīng)濟論壇;2008年18期
7 瞿e,
本文編號:1791420
本文鏈接:http://sikaile.net/jingjilunwen/gongyejingjilunwen/1791420.html
最近更新
教材專著