我國(guó)旅游上市公司無(wú)形資產(chǎn)明細(xì)及價(jià)值相關(guān)性研究
發(fā)布時(shí)間：2019-01-11 13:37
【摘要】：在當(dāng)今以知識(shí)與技術(shù)為競(jìng)爭(zhēng)手段的時(shí)代,無(wú)形資產(chǎn)作為一項(xiàng)經(jīng)濟(jì)資源對(duì)企業(yè)經(jīng)營(yíng)活動(dòng)的作用越來(lái)越大。企業(yè)擁有無(wú)形資產(chǎn)的數(shù)量和質(zhì)量是企業(yè)核心競(jìng)爭(zhēng)力的重要標(biāo)志,其作用的發(fā)揮程度甚至能決定一個(gè)企業(yè)的興衰成敗。在新的市場(chǎng)環(huán)境下,利用無(wú)形資產(chǎn)刺激固定資產(chǎn)及其他類(lèi)資產(chǎn)帶來(lái)經(jīng)濟(jì)利潤(rùn)將成為一種必然趨勢(shì)。本研究以滬深A(yù)股典型旅游上市公司為研究對(duì)象,基于無(wú)形資產(chǎn)價(jià)值創(chuàng)造理論,運(yùn)用多元回歸方法探討無(wú)形資產(chǎn)價(jià)值相關(guān)性。 本選題的研究目的：(1)國(guó)內(nèi)大多數(shù)研究把無(wú)形資產(chǎn)作為一個(gè)整體,很少分行業(yè)進(jìn)行具體研究,忽視了行業(yè)類(lèi)別對(duì)無(wú)形資產(chǎn)價(jià)值的影響,以旅游上市公司為研究對(duì)象,豐富無(wú)形資產(chǎn)價(jià)值相關(guān)性理論；(2)通過(guò)對(duì)旅游上市公司披露的無(wú)形資產(chǎn)信息進(jìn)行分析,充分了解當(dāng)前旅游上市公司無(wú)形資產(chǎn)現(xiàn)狀,并對(duì)其進(jìn)行明細(xì)分類(lèi),幫助企業(yè)進(jìn)一步認(rèn)識(shí)無(wú)形資產(chǎn)問(wèn)題,深入了解無(wú)形資產(chǎn)管理的意義；(3)研究無(wú)形資產(chǎn)、無(wú)形資產(chǎn)類(lèi)型對(duì)經(jīng)營(yíng)績(jī)效的貢獻(xiàn)度,使企業(yè)了解無(wú)形資產(chǎn)創(chuàng)造企業(yè)價(jià)值的地位與作用,提醒企業(yè)針對(duì)不同類(lèi)型無(wú)形資產(chǎn)采取差異化管理,優(yōu)化無(wú)形資產(chǎn)內(nèi)部結(jié)構(gòu),實(shí)現(xiàn)無(wú)形資產(chǎn)的最佳效益。 本選題的研究過(guò)程：(1)從國(guó)內(nèi)外無(wú)形資產(chǎn)研究現(xiàn)狀、企業(yè)績(jī)效評(píng)價(jià)2個(gè)方面進(jìn)行文獻(xiàn)整理分析；(2)對(duì)旅游上市公司資產(chǎn)負(fù)債表,以及年報(bào)中會(huì)計(jì)報(bào)表附注披露的無(wú)形資產(chǎn)具體構(gòu)成,進(jìn)行描述性統(tǒng)計(jì),把握旅游上市公司無(wú)形資產(chǎn)現(xiàn)狀,并按照不同標(biāo)準(zhǔn)對(duì)其進(jìn)行明細(xì)分類(lèi),為后續(xù)的實(shí)證分析奠定基礎(chǔ)；(3)從絕對(duì)量、相對(duì)量?jī)煞矫娉霭l(fā),構(gòu)建多元回歸模型研究旅游上市公司無(wú)形資產(chǎn)、不同類(lèi)型無(wú)形資產(chǎn)與經(jīng)營(yíng)績(jī)效的相關(guān)性；(4)利用因子分析方法計(jì)算經(jīng)營(yíng)績(jī)效綜合指數(shù),將單一指標(biāo)與綜合指標(biāo)進(jìn)行對(duì)比,檢驗(yàn)所構(gòu)建回歸模型的穩(wěn)健性。 本選題研究結(jié)論：(1)截止2011年9月,在滬深證券交易所掛牌交易的A股旅游上市公司共32家,以2001年為分界點(diǎn),除了西藏旅游、西安旅游、新都酒店3家旅游上市公司之外,剩下的29家旅游公司年報(bào)中都詳細(xì)披露了無(wú)形資產(chǎn)及其具體構(gòu)成科目；(2)旅游上市公司無(wú)形資產(chǎn)具體構(gòu)成名目命名隨意,晦澀難懂,沒(méi)有統(tǒng)一標(biāo)準(zhǔn),無(wú)形資產(chǎn)類(lèi)型名目規(guī)范化,亟需解決；(3)我國(guó)旅游上市公司無(wú)形資產(chǎn)占總資產(chǎn)的比例為10%左右,遠(yuǎn)遠(yuǎn)低于西方發(fā)達(dá)國(guó)家的50%,且明顯低于固定資產(chǎn)所占比重；無(wú)形資產(chǎn)每年的增量低于固定資產(chǎn)或其他類(lèi)資產(chǎn)；酒店類(lèi)旅游上市公司無(wú)形資產(chǎn)比例明顯高于景區(qū)類(lèi),綜合類(lèi)最低；(4)無(wú)形資產(chǎn)、固定資產(chǎn)、總資產(chǎn)逐年增加,但其增長(zhǎng)率并沒(méi)有明顯的變化規(guī)律；相對(duì)于固定資產(chǎn)、總資產(chǎn),無(wú)形資產(chǎn)增長(zhǎng)率波動(dòng)最大,發(fā)展速度稍快。景區(qū)類(lèi)旅游上市公司無(wú)形資產(chǎn)增長(zhǎng)率稍高于酒店類(lèi)與綜合類(lèi),酒店類(lèi)最低；(5)旅游上市公司披露的無(wú)形資產(chǎn)主要是使用權(quán)類(lèi),含金量較高的技術(shù)類(lèi)無(wú)形資產(chǎn)比率僅為1%左右；(6)旅游上市公司無(wú)形資產(chǎn)對(duì)經(jīng)營(yíng)績(jī)效的貢獻(xiàn)是正向的,顯著的,但是低于固定資產(chǎn)的貢獻(xiàn)；無(wú)形資產(chǎn)、固定資產(chǎn)增加會(huì)導(dǎo)致旅游上市公司經(jīng)營(yíng)績(jī)效的增加,但程度不同,固定資產(chǎn)波動(dòng)變化的作用更明顯；(7)旅游上市公司不同類(lèi)型無(wú)形資產(chǎn)對(duì)經(jīng)營(yíng)績(jī)效的貢獻(xiàn)度不同,技術(shù)類(lèi)最高,其他類(lèi)次之,使用權(quán)類(lèi)比重最大但貢獻(xiàn)度最低并在統(tǒng)計(jì)上不顯著；(8)利用因子分析方法計(jì)算出經(jīng)營(yíng)績(jī)效的綜合指數(shù),再次回歸,所得結(jié)果與以上的保持一致,說(shuō)明單一指標(biāo)模型通過(guò)了穩(wěn)健性檢驗(yàn),研究結(jié)論可靠。 本研究的創(chuàng)新點(diǎn)：(1)本研究以旅游上市公司為研究對(duì)象,探討無(wú)形資產(chǎn)與經(jīng)營(yíng)績(jī)效的相關(guān)性,豐富和發(fā)展了無(wú)形資產(chǎn)相關(guān)性理論；(2)詳細(xì)分析了旅游上市公司無(wú)形資產(chǎn)現(xiàn)狀,指出了無(wú)形資產(chǎn)投資與管理存在的問(wèn)題,并針對(duì)相關(guān)問(wèn)題提出了建議與策略,對(duì)于提高旅游上市公司經(jīng)濟(jì)效益具有指導(dǎo)意義。
[Abstract]:In the era of knowledge and technology as an important means, the role of intangible assets as an economic resource in the operation of enterprises is becoming more and more important. The number and quality of the intangible assets of the enterprise is an important symbol of the core competence of the enterprise, and the effect of the enterprise can even determine the success or failure of an enterprise. In the new market environment, the use of intangible assets to stimulate the economic profit of fixed assets and other assets will become an inevitable trend. In this study, based on the value creation theory of intangible assets, the relationship between the value of intangible assets and the value of intangible assets is discussed based on the value creation theory of intangible assets. The purpose of this study is to: (1) Most of the research in China use the intangible assets as a whole, with few sub-industries to carry out specific research, and neglect the influence of the industry category on the value of the intangible assets, taking the tourism listed company as the research object, and enriching the value of the intangible assets. (2) Through the analysis of the information of the intangible assets disclosed by the listed companies, the present situation of the intangible assets of the current listed companies is fully understood, and the detailed classification is carried out to help the enterprises to further recognize the intangible assets, and further understand the meaning of the management of the intangible assets (3) To study the contribution of intangible assets and intangible assets to the operation performance, so as to make the enterprise understand the position and function of the intangible assets to create the enterprise value, and remind the enterprise to adopt differential management for different types of intangible assets, and optimize the internal knot of intangible assets Structure and realize the best effect of intangible assets The research process of this topic: (1) from the research status of intangible assets at home and abroad, 2 aspects of enterprise performance evaluation, (2) the balance sheet of the tourism listed company, and the intangible assets disclosed in the note to the financial statements in the annual report The paper makes a description of the present situation of the intangible assets of the listed companies, and classifies the intangible assets of the listed companies according to different standards, and lays the foundation for the follow-up of the empirical analysis. (3) In terms of the absolute quantity and the relative quantity, the multiple regression model is constructed to study the non-profit of the tourism listed company. (4) using factor analysis method to calculate the comprehensive index of business performance, comparing the single index with the comprehensive index, and checking to build the regression model Robustness. The research conclusion of this topic: (1) As of September 2011, the total number of AShares tourism listed companies listed on the Shanghai-Shenzhen Stock Exchange is 32, which is the cut-off point in 2001, in addition to the tourism of Tibet, Xi 'an's tourism and the three new hotels in the new hotel In addition to the city company, the remaining 29 tourism company annual reports detail the intangible assets and their specific components; (2) the intangible assets of the tourism listed company are named as random, obscure, and have no unified standards, and the type of intangible assets is standardized (3) The proportion of intangible assets of tourism listed companies in China is about 10%, which is far lower than 50% of the western developed countries, and is obviously lower than that of fixed assets; and the annual increment of intangible assets is lower than that of fixed assets or Other types of assets; the proportion of the intangible assets of the hotel-based tourism listed company is obviously higher than that of the scenic spot and the comprehensive class is the lowest; (4) the intangible assets, the fixed assets and the total assets increase year by year, but the growth rate of the intangible assets is not obvious; with respect to the fixed assets, the total assets and the growth of the intangible assets The rate of fluctuation is the largest. The exhibition speed is a little faster. The growth rate of the intangible assets of the scenic spots in the scenic area is slightly higher than that of the hotel class and the comprehensive class, and the hotel class is the lowest; (5) the intangible assets disclosed by the tourism listed company are mainly the right to use, and the ratio of the technical-class intangible assets with higher gold content is only (6) The contribution of the intangible assets of the tourism listed company to the performance of the operation is positive, significant, but lower than the contribution of the fixed assets; the increase of the intangible assets and the fixed assets can lead to an increase in the operation performance of the tourism listed company, (7) The contribution degree of different types of intangible assets of the tourism listed company to the operation performance is different, the technical class is the highest, the other is the second, the share of the right to use is the largest, the contribution degree is the lowest, and the contribution degree is the lowest (8) The factor analysis method is used to calculate the comprehensive index of the operation performance, and the result is consistent with the above, and the single index model is proved to pass the robustness test and the research. The research results are reliable. The innovation points of this study are: (1) The study focuses on the relationship between the intangible assets and the performance of the business, and enriches and develops the theory of the correlation between the intangible assets and the business performance. The present situation of the intangibles of the Division points out the problems of the investment and management of the intangible assets, and puts forward the suggestions and strategies for the related problems, and it is important to improve the economic efficiency of the listed companies
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F592.6;F224
本文編號(hào)：2407194
[Abstract]:In the era of knowledge and technology as an important means, the role of intangible assets as an economic resource in the operation of enterprises is becoming more and more important. The number and quality of the intangible assets of the enterprise is an important symbol of the core competence of the enterprise, and the effect of the enterprise can even determine the success or failure of an enterprise. In the new market environment, the use of intangible assets to stimulate the economic profit of fixed assets and other assets will become an inevitable trend. In this study, based on the value creation theory of intangible assets, the relationship between the value of intangible assets and the value of intangible assets is discussed based on the value creation theory of intangible assets. The purpose of this study is to: (1) Most of the research in China use the intangible assets as a whole, with few sub-industries to carry out specific research, and neglect the influence of the industry category on the value of the intangible assets, taking the tourism listed company as the research object, and enriching the value of the intangible assets. (2) Through the analysis of the information of the intangible assets disclosed by the listed companies, the present situation of the intangible assets of the current listed companies is fully understood, and the detailed classification is carried out to help the enterprises to further recognize the intangible assets, and further understand the meaning of the management of the intangible assets (3) To study the contribution of intangible assets and intangible assets to the operation performance, so as to make the enterprise understand the position and function of the intangible assets to create the enterprise value, and remind the enterprise to adopt differential management for different types of intangible assets, and optimize the internal knot of intangible assets Structure and realize the best effect of intangible assets The research process of this topic: (1) from the research status of intangible assets at home and abroad, 2 aspects of enterprise performance evaluation, (2) the balance sheet of the tourism listed company, and the intangible assets disclosed in the note to the financial statements in the annual report The paper makes a description of the present situation of the intangible assets of the listed companies, and classifies the intangible assets of the listed companies according to different standards, and lays the foundation for the follow-up of the empirical analysis. (3) In terms of the absolute quantity and the relative quantity, the multiple regression model is constructed to study the non-profit of the tourism listed company. (4) using factor analysis method to calculate the comprehensive index of business performance, comparing the single index with the comprehensive index, and checking to build the regression model Robustness. The research conclusion of this topic: (1) As of September 2011, the total number of AShares tourism listed companies listed on the Shanghai-Shenzhen Stock Exchange is 32, which is the cut-off point in 2001, in addition to the tourism of Tibet, Xi 'an's tourism and the three new hotels in the new hotel In addition to the city company, the remaining 29 tourism company annual reports detail the intangible assets and their specific components; (2) the intangible assets of the tourism listed company are named as random, obscure, and have no unified standards, and the type of intangible assets is standardized (3) The proportion of intangible assets of tourism listed companies in China is about 10%, which is far lower than 50% of the western developed countries, and is obviously lower than that of fixed assets; and the annual increment of intangible assets is lower than that of fixed assets or Other types of assets; the proportion of the intangible assets of the hotel-based tourism listed company is obviously higher than that of the scenic spot and the comprehensive class is the lowest; (4) the intangible assets, the fixed assets and the total assets increase year by year, but the growth rate of the intangible assets is not obvious; with respect to the fixed assets, the total assets and the growth of the intangible assets The rate of fluctuation is the largest. The exhibition speed is a little faster. The growth rate of the intangible assets of the scenic spots in the scenic area is slightly higher than that of the hotel class and the comprehensive class, and the hotel class is the lowest; (5) the intangible assets disclosed by the tourism listed company are mainly the right to use, and the ratio of the technical-class intangible assets with higher gold content is only (6) The contribution of the intangible assets of the tourism listed company to the performance of the operation is positive, significant, but lower than the contribution of the fixed assets; the increase of the intangible assets and the fixed assets can lead to an increase in the operation performance of the tourism listed company, (7) The contribution degree of different types of intangible assets of the tourism listed company to the operation performance is different, the technical class is the highest, the other is the second, the share of the right to use is the largest, the contribution degree is the lowest, and the contribution degree is the lowest (8) The factor analysis method is used to calculate the comprehensive index of the operation performance, and the result is consistent with the above, and the single index model is proved to pass the robustness test and the research. The research results are reliable. The innovation points of this study are: (1) The study focuses on the relationship between the intangible assets and the performance of the business, and enriches and develops the theory of the correlation between the intangible assets and the business performance. The present situation of the intangibles of the Division points out the problems of the investment and management of the intangible assets, and puts forward the suggestions and strategies for the related problems, and it is important to improve the economic efficiency of the listed companies
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F592.6;F224
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