【作者】 陈颉；

【导师】 王树恩；

【作者基本信息】 天津大学 ， 科学技术哲学， 2007， 硕士

【摘要】 在当代,科学技术创新对经济发展和企业价值提升的作用越来越明显。高新技术产业是技术、智力、信息和知识等高级生产要素最为密集的产业,已成为当今经济体系中发展最快、生命力最强的朝阳产业。当前我国正处于高新技术产业的飞速发展时期,高新技术企业已成为推动产业结构优化升级、实现经济增长方式根本转变和发展外向型经济的主要力量。因此,深入、系统地分析科学技术创新对提升企业价值的影响和作用,就具有突出的理论意义与实际价值。本文共分四章。其中,第一章科学技术创新的概述,分析了科学技术和科学技术创新的基本含义,科学创新与技术创新的关系,以及科学技术创新对经济发展的促进作用。第二章科技类上市公司的概述,简述了上市公司的含义,中国证券市场A股分类标准,科技类上市公司的标准和评价体系,以及科技类上市公司的发展状况及其对证券市场发展的影响。第三章科技类上市公司的企业价值评估,论述了企业价值和企业价值评估的含义,分析了传统的上市公司业绩衡量指标的不足之处,重点分析了经济增加值(Economic Value Added)的含义和评价指标及其优势,通过对各种方法和指标的分析,明确了提升企业价值的途径,企业必须依靠科学技术创新,使其资源的价值得到提升,实现价值创造。第四章科技创新与科技类上市公司企业价值的关系,选取了多家有代表性的科技类上市公司,通过对大量的数据信息分析,论证了科技类上市公司作为技术创新的主体,将科学创新和技术创新成果引入生产系统,完成新产品投入市场,并取得销售收入,完成商业交易的完整过程,实现了创新过程中的认识创新与实践创新的统一。科技创新为科技类上市公司企业价值带来新增长,促进科技类上市公司新产品的开发、进入新的领域,为传统产业带来新发展。科技类上市公司实现价值创造的同时,通过销售收入的增加和投资者新投入的资金,会增加科研经费和科研人员的投入,促进科学技术创新,从而形成科技创新与科技类上市公司企业价值提升的良性循环。本文的创新点:指出企业发展和经济增长必须以价值创造为核心,关注资源和资本的紧缺和使用效率;企业必须依靠科学技术创新,使其资源的价值得到提升,实现价值创造;同时企业价值提升能够促进科学技术创新。上市公司研究与发展(Research and Development)经费占其主营业务收入的比例,及其投入增长速度应做为确定和评价科技类上市公司标准的一项重要指标。更多还原

【Abstract】 In current, the action of science and technology innovation to raising the business value and the developing economy is more and more evident. The high-new technical industry is the closest one of the high-grade productive important factors at technology, intelligence, information and knowledge etc., has become the industry at eastern slope of mountain having the fastest development and the strongest vitality in the current economic system. Currently our country is in the times of rapid development in the high-new technical industry, the high-new enterprise has become the main force about pushing the excellent rise of industry structure, realizing the basic turn of economic increase mode, and developing the export economy. Therefore, deeply and systematically analyzing that the effect and action of science and technology innovation to raising the business value has the outstanding theoretic significance actual value.This paper has four chapters. Among chapter 1, the summary of science and tech- nology innovation, analyzed the basic content of science and technology as well as its innovation, the relationship between science innovation and technology innovation, the pushing action of science and technology innovation to economic development. Chapter 2, the general of high-tech listed company, introduce the content of listed company, the classifying standard of stock A in the Chinese stock exchange, the standard and evaluating system of high-tech listed company, as well as the developing situation of the company, and its effect to the development of securities exchange. Chapter 3, evaluating the business value of the high-tech list company, discussed the content of the business value and its evaluation, analyzed the insufficiency of the traditional measurer target at its results in listed company, mainly analyzed the content of economic value added and evaluating targets with its advantages. Through the analysis to various modes and targets, determinate the road of raising business value, the business must depended on science and technology innovation, raise its resource vale, realized the creation of value. Chapter 4, the relationship between science and technology and business value of high-tech listed company, selected many high-tech listed company represented, through analyzing a lot of data information, discussed that high-tech listed company being the main body of technology innovation, introduced the results of science and technology innovation into productive system, completed the investing market of new products, obtained the selling income, completed the whole process of commercial the exchange, realized the unity of realization and practice innovation in the innovation process. The new increment to business value of high-tech listed company, promoted the development of new products in that company, come into new field, brought on the new development of traditional industry. At the time of realizing value added in that company, through the increment of selling income and new invested fund by investor, increase the outlay of scientific research and input of scientific people, promoted science and technology innovation, so resulted the good recycle of science and technology innovation with raising business value about that company.New creative point of this paper: pointed out the development of business and increment of economy must base on value added as a core, concerned the urgent lack and using efficiency if the resource and capital. Business must depend on science and technology innovation, raised the value of its resource, and realized the creation of value, at the same time the raising of business value was able to promote science and technology innovation. The proportion with outlay of research and development in listed company to its business income of main management as well as its increasing speed of input will act as a import target of standard about determination and evaluating a high-tech listed company.更多还原