高新技术企业竞争力实证研究

【作者】 李倩；

【导师】 王满；

【作者基本信息】 东北财经大学 ， 财务管理， 2007， 硕士

【副题名】基于财务分析视角

【摘要】 随着知识经济的到来高新技术企业在国民经济增长中的地位日益增强，成为科技经济新的增长点。高新技术是知识经济时代的主导技术，是国民经济的最重要增长点。随着我国改革开放的深入发展及加入WTO，我国高新技术企业面临更加激烈的竞争。哈默尔与普拉哈拉德提出的“核心竞争力”理论的提出，对数十年居于主导地位的现代企业理论提出了挑战，成为替代迈克尔·波特产业结构分析模式的战略管理理论研究新的时代主流。但核心竞争力理论的显性研究主要围绕理论层面上的分析，缺乏实证基础和微观基础，尤其是量化分析——财务视角及可量化的非财务视角的研究还远远不够。现有的财务分析中又过度依赖传统财务指标，因此缺乏对过程、原因和长远目标的分析。鉴于上述原因，本文的题目选择“高新技术企业竞争力的实证分析——基于财务分析视角”。尝试构建以竞争力透视和评价为目标、以竞争力特性为评价标准、以竞争力的内在决定因素为评价内容的竞争力评价体系，这是本文的主要创新点，也为笔者后续的财务分析确定了基本的思路。本文采用实证分析与规范分析相结合的研究方法。具体分析中采用定量分析与定性分析相结合、财务分析与非财务分析相结合、结果分析与过程分析相结合的综合分析方法。在研究过程中遵循目的性、科学性、系统性、整体性原则。本文尝试将竞争力的评价与财务分析相结合，站在财务的视角评价高新技术企业竞争力，本文分五个部分进行论述。本文的绪论部分明确了本文的研究意义及国内外研究现状、本文的主要观点、本文的研究思路及方法，指明了本文的用意所在。第二部分高新技术企业竞争力相关概念。分别介绍了几个竞争力概念的内涵、高新技术企业界定及其特点、高新技术企业竞争力的影响因素，最后通过分析传统财务分析方法存在的缺陷，提出基于财务视角的竞争力评价的特点，这是本文的主要创新点。第三部分高新技术企业竞争力评价指标与评价方法。从竞争力的主要决定因素、财务与非财务表现、竞争力的特性出发，遵循系统整体性原则构建高新技术企业竞争力评价指标体系，完善了现有竞争力评价指标体系，为竞争力的评价提供新的视角，并在分析传统及现有竞争力评价方法基础上结合本文特点选用因子分析方法对高新技术企业竞争力进行评价。第四部分完成实证分析，验证结论，并在此基础上引出文章第五部分结论及政策建议。更多还原

【Abstract】 High and new technology enterprises’ status in the national economy grow day by day as the arrival of knowledge economy, which become a new point for economic growth. The high and new technology is the leading technology of the knowledge economy times, is the most important point for national economic growth.With our country’s reforming and opening, Our country’s high and new technology enterprises faced with the even more keen competition. The core competence theory put forward by Hamel and Prahalad challenges the modern corporation theory dominated for many years. And it replaces the Porter’s Industry Analysis Model and becomes the new trend to study strategic management.But the core competence theory is only theoretical, lacking of positive and microbasis. And especially the quantitative analysis - financial perspective and quantitative perspective is far less. The current financial analysis relies too much on traditional financial indexes, which lack process and source analysis.Considering the present situation, the thesis focuses on the empirical analysis on high and new technonoly corporations’competitiveness from financial index and tries to establish the core competence evaluation system with the core competence as evaluation objective, the characteristics of core competence as evaluation standards, and the internal key factors and external evidence as evaluation contents. This is the important innovation of this thesis and establishes the basis for the following financial analysis studies.This thesis combines normative and positive studies. It integrates analysis of financial and non-financial, qualitative and quantitative, results and process. It tries to be purposiveness, comprehensive and systematic on study methods.This thesis combines competitiveness evaluation and financial analysis, and evaluate high and new technology corporations’ competitivess from financial inedx. The thesis is devided into five parts, the first part expatiate on the thesis’s research method, standpoint and point out the purpose of this thesis; the second part mainly introduce several notions of competitiveness ,then bring forward the feather of competitiveness analysis from financial index which is the most important innovation of this thesis; the third part mainly introduce the high and new technology corporation’s evaluation standards and methods,and try to establish the core competence evaluation system with the core competence as evaluation objective, the characteristics of core competence as evaluation standards, and the internal key factors and external evidence as evaluation contents; the forth part finish the empirical analysis and the fifth part bring forward policy and advice.更多还原