【作者】 张丽君；

【导师】 王玉冬；

【作者基本信息】 哈尔滨理工大学 ， 会计学， 2010， 硕士

【摘要】 随着科技的发展,以知识、技术和资金密集为主要特征的高新技术企业成为我国经济发展的支柱力量。技术的快速变革和产品生命周期的缩短,使得高新技术企业仅依靠内部有限资源进行技术和产品的研发已无法满足现实需求。高新技术企业研发联盟具有能力互补,资源共享和风险共担的优势,对增强我国高新技术企业的市场竞争力具有重要作用。因此,组建高新技术企业研发联盟已经成为促进我国高新技术企业发展的一种重要模式。目前,对研发联盟绩效的评价主要集中在对战略联盟绩效的评价,包括战略联盟绩效评价的指标体系、评价模型、影响战略联盟绩效的影响因素等。评价主要是从联盟中的某个企业的视角进行评价,高新技术企业联盟的特点不突出,评价指标中定性化指标较多,评价方法上主要采用平衡记分卡、模糊评价、数据包络等综合评价方法。因此,本文针对高新技术企业研发联盟的特点,从研发联盟的角度出发对高新技术企业研发联盟投资的绩效进行评价。本文运用文献分析、系统分析和实证分析的方法,应用投资绩效评价的相关理论,在对研发联盟投资特点、投资的环境和影响投资绩效因素分析的基础上,根据研发联盟投资绩效评价指标设计的原则,借鉴国际经验,建立高新技术企业研发联盟投资绩效评价指标体系,分析粗糙集方法进行研发联盟投资绩效评价的优势,设计应用粗糙集方法对研发联盟投资绩效评价的流程,并构建评价模型,对用友与微软组成的研发联盟进行实证研究,并提出相关的策略。该研究为研发联盟投资绩效的评价提供了一种科学的方法,对正确评价研发联盟投资的整体效益,实现资源的最佳配置,从而提高研发联盟投资绩效,增强高新技术企业研发联盟的整体创新能力有重要的理论价值和实际意义。更多还原

【Abstract】 With the development of technology, high-tech enterprises which have the main features of knowledge-intensive, technology-intensive and capital-intensive have become China’s economic development forces. However, the fast transformation of technology and the reduction of products life cycle make high-tech enterprises which rely on only a limited internal resource to conduct R&D activities be unable to meet actual needs. High-tech enterprises R&D alliance which owns the advantages of ability complementary, resource sharing and risk-sharing has played an important role on enhancing competitiveness in the marketplace for high-tech enterprises.Currently, studies on performance evaluation of R&D alliance mainly focus on the performance evaluation of strategic alliance, including performance evaluation index system, evaluation model, and the factors of performance, and so forth. They evaluated mainly from the perspective of an enterprise not from alliance, the characteristics of high-tech enterprise R&D alliance are not prominent, and most evaluation indicators are qualitative. In evaluation methods, they use balanced scorecard, fuzzy evaluation, DEA and other comprehensive evaluation methods. Therefore, according to the characteristics of high-tech enterprises R&D alliance, this paper evaluates investment performance of high-tech enterprises R&D alliance from the perspectiveof R&D alliance.In this paper, firstly, it uses literature analysis, comparative analysis and empirical analysis methods, applies relevant theories of investment performance to analyze the investment characteristics, investment environment, and the factors that affect the investment performance of R&D alliance, then according to the design principles of investment performance of R&D alliance as well as drawing on the international experience, it establishes the investment performance evaluation index system. Secondly, the paper analyses the advantages of applying rough set method to evaluate the investment performance of R&D alliance, designs the evaluation process and constructs model based on rough set method. Finally, it makes use of the rough set methods to study for R&D alliance which is UF composed with Microsoft, then puts forward relevant strategies. This study provides a scientific method for evaluating the investment performance of R&D alliance, and has great theoretical value and practical significance for correctly evaluating the overall effectiveness of R&D alliance investment, achieving optimal allocation of resources, thereby improving investment performance and enhancing the overall innovation ability of high-tech enterprises R&D alliance.更多还原