本文選題：上市公司　切入點：研發(fā)投入　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：創(chuàng)業(yè)板上市公司在我國扮演著重要的角色，它主要是由高新技術(shù)企業(yè)構(gòu)成，因此研發(fā)投入作為企業(yè)技術(shù)、產(chǎn)品創(chuàng)新的源泉，成為了企業(yè)保持核心競爭力、獲得生存和發(fā)展的關(guān)鍵。隨著我國投資者素質(zhì)的不斷提高，他們對企業(yè)的信息披露，尤其是研發(fā)信息的披露也不斷重視起來，希望能夠更加深入地了解企業(yè)的發(fā)展?jié)摿透偁巸?yōu)勢，從而相對準(zhǔn)確的估算企業(yè)的投資價值。但目前我國創(chuàng)業(yè)板上市公司研發(fā)信息披露的現(xiàn)狀卻不容樂觀，上市公司的信息披露并沒有很好的反映企業(yè)的研發(fā)情況。那么到底是哪些因素影響了我國創(chuàng)業(yè)板上市公司研發(fā)信息披露水平就成為了學(xué)術(shù)界面臨的重要課題。 本文在相關(guān)理論的基礎(chǔ)上，以2010—2012年創(chuàng)業(yè)板中披露了研發(fā)信息的公司為研究對象，主要采用描述性統(tǒng)計分析和多元回歸分析的方法，，探索了上市公司研發(fā)信息披露的相關(guān)情況，既包括對研發(fā)投入信息披露現(xiàn)狀及動因的分析，又包括對研發(fā)投入信息披露相關(guān)影響因素的實證研究，最后提出了關(guān)于提高我國創(chuàng)業(yè)板上市公司研發(fā)信息披露水平的相關(guān)政策建議。 首先，本文在整理分析國內(nèi)外相關(guān)研究文獻(xiàn)的基礎(chǔ)上，對研發(fā)投入及其信息披露等概念做出了界定，并對其理論基礎(chǔ)進(jìn)行了闡述，詳細(xì)討論了影響我國創(chuàng)業(yè)板上市公司研發(fā)信息披露的影響因素，并在此基礎(chǔ)上提出了研究假設(shè)； 其次，通過參考國內(nèi)外實證研究文獻(xiàn)，根據(jù)研究假設(shè)，構(gòu)建了衡量企業(yè)研發(fā)信息披露的指標(biāo)體系，并通過對創(chuàng)業(yè)板上市公司年報中的研發(fā)信息進(jìn)行逐一查找，確定了348家樣本公司，設(shè)計了本文實證研究中所需要的變量，建立了多元回歸模型； 最后，運(yùn)用描述性統(tǒng)計分析、相關(guān)性分析和多元回歸分析，對樣本公司研發(fā)投入信息披露的現(xiàn)狀及其影響因素進(jìn)行了實證檢驗，得出實證研究結(jié)果，并在此基礎(chǔ)上提出了若干政策建議。
[Abstract]:Gem listed companies play an important role in our country, it is mainly composed of high-tech enterprises, so R & D investment as a source of enterprise technology and product innovation has become the core competitiveness of enterprises. With the continuous improvement of the quality of investors in our country, they pay more attention to the disclosure of enterprise information, especially the disclosure of R & D information. I hope to know more about the development potential and competitive advantage of enterprises, so as to estimate the investment value of enterprises more accurately. However, the current situation of R & D information disclosure of listed companies in gem in China is not optimistic. The information disclosure of listed companies does not reflect the R & D situation of enterprises well, so what factors affect the level of R & D information disclosure of listed companies in gem has become an important topic facing the academic community. Based on the relevant theories, this paper takes the companies that disclosed the R & D information in the gem of 2010-2012 as the research object, mainly using descriptive statistical analysis and multiple regression analysis to explore the related situation of R & D information disclosure of listed companies. It includes not only the analysis of the current situation and motivation of R & D input information disclosure, but also the empirical research on the influencing factors of R & D input information disclosure. Finally, the paper puts forward some policy suggestions on how to improve the level of R & D information disclosure of gem listed companies in China. First of all, this paper defines the concepts of R & D investment and information disclosure on the basis of the analysis of domestic and foreign related research literature, and expounds its theoretical basis. This paper discusses in detail the factors that affect the disclosure of R & D information of listed companies on the gem in China, and puts forward the research hypotheses on this basis. Secondly, by referring to domestic and foreign empirical research literature, according to the research hypothesis, the paper constructs an index system to measure the disclosure of enterprise R & D information, and looks up the R & D information in the annual report of listed companies on the gem one by one. It has determined 348 sample companies, designed the variables needed in the empirical research of this paper, and established the multivariate regression model. Finally, using descriptive statistical analysis, correlation analysis and multiple regression analysis, the paper empirically tests the current situation and influencing factors of R & D investment information disclosure of sample companies, and obtains the empirical research results. On this basis, some policy suggestions are put forward.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F273.1;F832.51

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