本文選題：信息技術(shù)行業(yè)　切入點(diǎn)：高新技術(shù)企業(yè)　出處：《東華大學(xué)》2012年碩士論文

【摘要】：企業(yè)研發(fā)活動(dòng)是技術(shù)創(chuàng)新的前提,是企業(yè)形成核心競(jìng)爭(zhēng)力的保證,在激烈的市場(chǎng)競(jìng)爭(zhēng)中,國外企業(yè)將研發(fā)列入重要發(fā)展戰(zhàn)略。在以計(jì)算機(jī)、互聯(lián)網(wǎng)為主導(dǎo)的現(xiàn)代社會(huì)中,作為我國國民經(jīng)濟(jì)主導(dǎo)產(chǎn)業(yè)的信息技術(shù)產(chǎn)業(yè)在研發(fā)活動(dòng)上的表現(xiàn)將直接影響到我國的綜合國力。 本文通過對(duì)生產(chǎn)要素理論、投入產(chǎn)出理論和技術(shù)創(chuàng)新理論的論述,分析研發(fā)投入的重要性,在充分的理論支持基礎(chǔ)上,構(gòu)建信息技術(shù)企業(yè)績(jī)效評(píng)價(jià)體系,對(duì)研發(fā)投入與績(jī)效的關(guān)系進(jìn)行實(shí)證研究。選取滬深兩市A股市場(chǎng)信息技術(shù)企業(yè)為研究樣本,以2007年-2010年研發(fā)投入相關(guān)數(shù)據(jù)及相關(guān)財(cái)務(wù)指標(biāo),選取研發(fā)投入金額、研發(fā)投入強(qiáng)度、技術(shù)人員數(shù)量、技術(shù)人員投入強(qiáng)度作為衡量企業(yè)研發(fā)投入的指標(biāo),以主營業(yè)務(wù)利潤、主營業(yè)務(wù)利潤率、凈資產(chǎn)收益率作為盈利績(jī)效評(píng)價(jià)指標(biāo),以主營業(yè)務(wù)收入增長率、主營業(yè)務(wù)利潤增長率、凈資產(chǎn)增長率作為成長績(jī)效指標(biāo),構(gòu)建多元線性回歸模型和修正后的柯布道格拉斯(Cobb-Douglas)生產(chǎn)函數(shù)模型,通過兩種模型來相互驗(yàn)證結(jié)論的可信度。 實(shí)證研究結(jié)果表明：我國上市信息技術(shù)企業(yè)研發(fā)投入不足,多數(shù)企業(yè)研發(fā)投入強(qiáng)度低于國際公認(rèn)具有競(jìng)爭(zhēng)力的5%水平,研發(fā)投入受企業(yè)規(guī)模的影響,規(guī)模大的企業(yè)研發(fā)投入力度較高；企業(yè)研發(fā)投入強(qiáng)度與盈利績(jī)效存在正相關(guān)關(guān)系,說明加大研發(fā)投入力度,有助于增強(qiáng)企業(yè)盈利能力；研發(fā)投入與成長績(jī)效不存在正相關(guān)關(guān)系；研發(fā)投入對(duì)績(jī)效的影響具有滯后性和累積性,滯后兩年的影響較大,另外實(shí)證結(jié)論也從側(cè)面說明我國信息技術(shù)行業(yè)較國際相比具有巨大的提升空間,應(yīng)逐步從勞動(dòng)密集性、資本密集型向技術(shù)密集型企業(yè)轉(zhuǎn)型。 鑒于本文的研究結(jié)果,不僅能為我國上市公司,也可為我國非上市公司重視研發(fā)活動(dòng),提高研發(fā)投入強(qiáng)度提供實(shí)證依據(jù),對(duì)于提高我國信息技術(shù)產(chǎn)業(yè)的競(jìng)爭(zhēng)能力有積極意義。
[Abstract]:Enterprise R & D activities are the premise of technological innovation and the guarantee of forming core competitiveness of enterprises. In the fierce market competition, foreign enterprises include R & D as an important development strategy.In a modern society dominated by computers and the Internet, the performance of the information technology industry, which is the leading industry in China's national economy, will directly affect the overall national strength of our country.Empirical research on the relationship between R & D investment and performance.Taking the information technology enterprises of Shanghai and Shenzhen A-share markets as the research samples, taking the relevant data of R & D input and related financial indicators from 2007 to 2010, selecting the R & D investment amount, R & D investment intensity, and the number of technical personnel.The investment intensity of technical personnel is taken as the index to measure the R & D investment of the enterprise, the profit rate of the main business, the profit margin of the main business and the rate of return on net assets are taken as the evaluation index of profit performance, and the growth rate of the main business income and the main business profit growth rate,The growth rate of net assets is taken as the growth performance index. The multivariate linear regression model and the modified Cobb-Douglas production function model are constructed. The two models are used to verify the credibility of the conclusions.The empirical results show that the R & D investment of listed IT enterprises in China is insufficient, and the R & D investment intensity of most enterprises is lower than the internationally recognized competitive level of 5%, and the R & D investment is affected by the scale of the enterprise.There is a positive correlation between R & D investment intensity and profit performance, which indicates that increasing R & D investment is helpful to enhance the profitability of enterprises, R & D investment and growth performance have no positive correlation.The impact of R & D investment on performance is lagging and cumulative, and the impact of two years' lag is greater. In addition, the empirical conclusion also shows that the information technology industry in China has a huge room for improvement compared with the international industry, and should be gradually labor-intensive.Capital-intensive to technology-intensive enterprises.In view of the research results of this paper, not only for our listed companies, but also for our non-listed companies to attach importance to R & D activities, to improve the intensity of R & D investment to provide empirical evidence for improving the competitiveness of the information technology industry in China has a positive significance.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F49;F273.1;F224

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