【作者】 朱红；

【导师】 王玉冬；

【作者基本信息】 哈尔滨理工大学 ， 会计学， 2017， 硕士

【摘要】 在知识高速发展的时代,创新水平已经成为衡量一个国家综合经济实力的重要标志。高新技术企业作为科技创新的主体,其创新活动需要投入高额的资金,且其面临的企业环境是复杂的、多变的、开放性的,这对高额资金的控制水平提出了更高的要求。创新资金控制的水平高有利于创新活动的顺利进行。创新资金控制的水平受到创新资金控制模式的限制,模式的合理有效有助于高新技术企业创新资金控制水平的提升,进而利于创新活动的进行,提升创新能力,实现企业的可持续发展。从生态特性的视角对高新技术企业创新资金控制进行研究,寻求一种与开放性的企业环境相适应的创新资金控制模式。在对自然生态系统学习研究的基础上,分析提出高新技术企业创新资金生态系统,提出协同进化性、动态平衡性以及循环性三个生态特性,对创新资金生态化控制的作用机理进行分析,并将生态特性嵌入到高新技术企业创新资金生态化控制模式中。此外,从收益性、流动性、安全性以及成长性四个维度对高新技术企业创新资金生态化控制效果进行影响因素分析,并构建高新技术企业创新资金生态化控制的效果评价指标体系。从环境保证机制、协同机制、信息反馈机制和激励约束机制等方面来保证创新资金生态化控制的顺利进行。最后选取121家生物制药企业进行创新资金生态化控制实证分析。本文的研究对于高新技术企业实现创新资金的有效控制,增强企业的核心竞争力具有重要的理论与现实意义。更多还原

【Abstract】 In the era of rapid development of knowledge,the level of innovation has become the important signs of measuring country’s comprehensive economic strength.High-tech enterprises as the main body of scientific and technological innovation,its innovative activities need to invest amounts of money,and its environment is complex,changeable,open,the high level of control of funds raised higher.The high level of innovation fund control is conducive to the smooth progress of innovation activities.The level of innovation fund control is limited by the innovation fund control mode.The reasonable and effective mode can help to enhance the level of financial control,and thus conducive to the conduct of innovation activities to improve the ability to innovate,and achieve the sustainable development of enterprisesThis paper study the innovation fund control of high-tech enterprise from the ecological features perspective,and seek a kind of innovation fund control mode which adapts to the open enterprise environment.Based on the study of natural ecosystems,this paper analysis innovative ecological systems,puting forward co-evolutionary,dynamic equilibrium and cyclical ecological features,analysising the mechanism of the ecological control of innovative funds,and embeds the ecological characteristics into innovation fund control.In addition,this paper analyzes the influencing factors of ecological capitalization of hi-tech enterprises from the four dimensions of profitability,liquidity,security and growth,and constructs an evaluation index system of the effect of innovation funds ecological control of high-tech enterprises.Besides,this article analyzes and studies the environment assurance mechanism,the coordination mechanism,the information feedback mechanism and the incentive and restraint mechanism,and puts forward the related mechanism,so as to ensure the smooth progress of the innovation fund ecological control.Finally,121 pharmaceutical companiesare selected to carry out the empirical analysis of the innovation fund ecological control.The research of this paper has important theoretical and practical significance for the high-tech enterprises to achieve effective control of innovation funds and enhance their core competitiveness.更多还原