本文關(guān)鍵詞： 團(tuán)隊(duì)特征 文化企業(yè) 研發(fā)投入 財(cái)務(wù)績(jī)效　出處：《天津商業(yè)大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：進(jìn)入21世紀(jì)以來(lái),企業(yè)之間的競(jìng)爭(zhēng)愈發(fā)激烈,技術(shù)創(chuàng)新在提升企業(yè)核心競(jìng)爭(zhēng)力方面發(fā)揮著越來(lái)越重要的作用。作為企業(yè)研發(fā)戰(zhàn)略和方針政策的制定者,核心管理團(tuán)隊(duì)是企業(yè)一項(xiàng)寶貴的智力資產(chǎn),是影響企業(yè)財(cái)務(wù)績(jī)效的重要因素。自1984年HambrickMason首次提出“高層梯隊(duì)理論”以來(lái),關(guān)于企業(yè)團(tuán)隊(duì)特征和財(cái)務(wù)績(jī)效的相關(guān)性研究一直是學(xué)術(shù)界經(jīng)久不衰的研究熱點(diǎn)。目前,國(guó)內(nèi)外學(xué)者關(guān)于團(tuán)隊(duì)特征對(duì)財(cái)務(wù)績(jī)效獨(dú)立影響的相關(guān)性研究十分豐富,他們將團(tuán)隊(duì)特征劃分為同質(zhì)性特征和異質(zhì)性特征兩大類(lèi)來(lái)開(kāi)展研究,但得出的結(jié)論不盡相同甚至截然相反,造成這種爭(zhēng)議的因素眾多,不同行業(yè)之間的差異性就是因素之一。目前學(xué)者們的研究對(duì)象主要集中在主板上市公司,很少有針對(duì)特定行業(yè)的研究,其中關(guān)于文化產(chǎn)業(yè)的研究更是嚴(yán)重匱乏。文化產(chǎn)業(yè)作為新興產(chǎn)業(yè),在經(jīng)濟(jì)發(fā)展中扮演著愈發(fā)重要的角色,縱觀各國(guó)的經(jīng)濟(jì)發(fā)展報(bào)告,不難發(fā)現(xiàn)各國(guó)文化產(chǎn)業(yè)對(duì)經(jīng)濟(jì)增量的貢獻(xiàn)都顯著提升,同時(shí)研發(fā)投入對(duì)文化企業(yè)發(fā)展具有戰(zhàn)略意義,因此團(tuán)隊(duì)特征、研發(fā)投入和企業(yè)的財(cái)務(wù)績(jī)效之間的相關(guān)性研究對(duì)于文化產(chǎn)業(yè)來(lái)說(shuō)具有現(xiàn)實(shí)意義。本文首先闡述了這一論題研究的背景和意義;其次按照時(shí)間序列對(duì)國(guó)內(nèi)外相關(guān)文獻(xiàn)進(jìn)行了回顧整理,在此基礎(chǔ)上,依據(jù)人力資本理論、決策理論和高層梯隊(duì)理論,對(duì)企業(yè)核心團(tuán)隊(duì)的相關(guān)概念進(jìn)行了界定、并對(duì)團(tuán)隊(duì)特征、研發(fā)投入和財(cái)務(wù)績(jī)效的關(guān)系進(jìn)行了理論分析,據(jù)此提出了六個(gè)研究假設(shè)。通過(guò)選取2010-2013年每年80家的文化產(chǎn)業(yè)上市公司作為研究樣本,運(yùn)用統(tǒng)計(jì)學(xué)知識(shí)依次進(jìn)行了描述性統(tǒng)計(jì)、相關(guān)性分析、多重共線性檢驗(yàn)、回歸分析和穩(wěn)健性檢驗(yàn)。實(shí)證結(jié)果表明:在加入研發(fā)投資強(qiáng)度之前,相關(guān)性并不顯著,在引入研發(fā)投資強(qiáng)度之后,教育程度均值、年齡異質(zhì)性、任期時(shí)長(zhǎng)異質(zhì)性和財(cái)務(wù)績(jī)效正相關(guān)且顯著,教育程度異質(zhì)性和財(cái)務(wù)績(jī)效負(fù)相關(guān)且顯著,說(shuō)明文化企業(yè)團(tuán)隊(duì)特征并非獨(dú)立作用于企業(yè)的財(cái)務(wù)績(jī)效,而是通過(guò)影響企業(yè)的研發(fā)投入,進(jìn)而對(duì)財(cái)務(wù)績(jī)效產(chǎn)生影響。最后,本文對(duì)實(shí)證結(jié)論進(jìn)行總結(jié)和分析,據(jù)此對(duì)我國(guó)文化產(chǎn)業(yè)未來(lái)在核心團(tuán)隊(duì)成員配備以及研發(fā)戰(zhàn)略選擇方面提出幾點(diǎn)建議,并指出本文研究存在的不足之處。
[Abstract]:Since 21th century, the competition between enterprises is becoming more and more fierce, and technological innovation plays an increasingly important role in enhancing the core competitiveness of enterprises. The core management team is a valuable intellectual asset and an important factor to affect the financial performance of enterprises. Since 1984, HambrickMason first put forward the "high-level echelon theory". The research on the correlation between corporate team characteristics and financial performance has been a long-lasting research hotspot in academic circles. At present, domestic and foreign scholars on the independent impact of team characteristics on financial performance is very rich. They divided the team characteristics into homogeneity and heterogeneity to carry out the study, but the conclusions are not the same or even diametrically opposite, the causes of this controversy are many factors. The difference between different industries is one of the factors. At present, scholars mainly focus on the main board of listed companies, there is very little research on specific industries. Cultural industry, as a new industry, plays an increasingly important role in economic development. It is not difficult to find that the contribution of cultural industries to economic growth has been significantly enhanced, while R & D investment is of strategic significance to the development of cultural enterprises, so the characteristics of the team. The research on the correlation between R & D investment and enterprise financial performance is of practical significance to the cultural industry. Secondly, according to the time series of domestic and foreign literature review, on this basis, according to the human capital theory, decision-making theory and high-level echelon theory, the concept of the core team of enterprises is defined. And the relationship between team characteristics, R & D investment and financial performance is analyzed theoretically. According to this, six research hypotheses are put forward. Through selecting 80 listed companies of cultural industry each year from 2010 to 2013 as the research sample, we use statistical knowledge to carry on descriptive statistics in turn. Correlation analysis, multiple co-linear test, regression analysis and robustness test. The empirical results show that: before adding R & D investment intensity, the correlation is not significant, after the introduction of R & D investment intensity. The average educational level, age heterogeneity, tenure duration heterogeneity and financial performance are positively correlated and significant, and educational level heterogeneity and financial performance are negatively correlated and significant. It shows that the characteristics of the cultural enterprise team does not affect the financial performance of the enterprise independently, but by influencing the R & D investment of the enterprise, and then has an impact on the financial performance. Finally, this paper summarizes and analyzes the empirical conclusions. Based on this, some suggestions are put forward for the future of China's cultural industry in terms of core team members and R & D strategy selection, and the deficiencies of this study are pointed out.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F275;F272.92;G124

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 張梅;汪佑德;;政治關(guān)系、企業(yè)捐贈(zèng)與財(cái)務(wù)績(jī)效——來(lái)自中國(guó)民營(yíng)上市公司的經(jīng)驗(yàn)證據(jù)[J];福建論壇(人文社會(huì)科學(xué)版);2014年04期

相關(guān)會(huì)議論文 前10條

1 張兆國(guó);尹開(kāi)國(guó);李庚秦;;公司社會(huì)責(zé)任與財(cái)務(wù)績(jī)效關(guān)系研究:基于利益相關(guān)者理論[A];中國(guó)會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2009年學(xué)術(shù)會(huì)議（第十六屆學(xué)術(shù)年會(huì)）論文集[C];2009年

2 胡曲應(yīng);;基于排污費(fèi)視角的上市公司環(huán)境績(jī)效對(duì)財(cái)務(wù)績(jī)效的相關(guān)性研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)環(huán)境會(huì)計(jì)專(zhuān)業(yè)委員會(huì)2011學(xué)術(shù)年會(huì)論文集[C];2011年

3 周運(yùn)蘭;李子s，

本文編號(hào)：1483250