【作者】 许丹；

【导师】 周亚娜；

【作者基本信息】 安徽大学 ， 会计学， 2014， 硕士

【摘要】 创新是一个企业生存和发展的灵魂。尤其是在知识经济时代,企业为了能在激烈的竞争中取胜,必须重视创新的作用,依靠创新提高自身的核心竞争力。十八大提出的“创新驱动发展战略”为企业的创新提供了政策保障,而产业结构的转型升级则向企业开展创新活动提出了现实要求。在这种背景下,创新对于企业的意义不仅是为了自身发展,还是为了顺应国家的整体经济形势。众所周知,创业板从设立之初,就表现出它对企业创新能力的重视。相对而言,创业板上市公司是我国上市公司中开展创新活动较为活跃的中小企业群体。对很多在创业板上市的公司而言,创新就是企业发展的核心竞争力。因此,以我国创业板上市公司作为研究对象,研究企业的创新活动,并从财务视角评价企业的创新绩效,从而探讨提高企业创新绩效的对策,是十分有意义的。本文共有五个部分。第一部分为绪论,阐述了本文的研究背景和研究意义,梳理国内外学者在创新绩效及其评价方面的主要研究观点,并提出本文的研究思路和方法。第二部分为相关概念界定和基础理论,首先在借鉴已有研究成果的基础上对创新绩效及其财务评价等相关概念进行界定,再分别介绍本文所依据的基础理论,包括创新理论、内生增长理论、企业能力理论、权变管理理论等相关理论。第三部分的内容是关于创业板上市公司创新绩效财务评价体系的构建,根据指标选择的相关原则,结合本文中采用的评价方法,建立创新绩效财务评价指标体系。第四部分是实证分析,先根据一定的标准筛选出样本,对样本进行描述性统计分析,之后利用已构建的指标评价体系,采用数据包络分析法和Malmquist指数法,测算出样本企业的创新效率值水平和变化情况,据此对样本企业的创新绩效进行评价分析。实证研究结果表明：样本公司总体创新绩效表现良好,但仍有进步的空间；不同行业的创新绩效水平有较大的差异；总体上创新绩效水平呈现上升的趋势,提升创新绩效水平要着重从提高资源配置效率和适当地推进技术进步两方面来着手。第五部分概括总结全文的研究结论,提出相应的政策建议,并且展望了未来可能的研究方向。本文的创新及特色之处在于：一是选择创业板上市公司作为研究对象,从微观中小企业的角度研究创新绩效财务评价,从概念界定到建立评价体系都始终体现研究对象的特色；二是在实证研究部分,综合运用数据包络分析法和Malmquist指数法,分别从静态和动态上对企业的创新绩效情况进行评价,并且每一种方法下都对样本从整体和行业层面分别进行评价,以期获得客观、全面的评价结果,从而达到预期的研究目的。更多还原

【Abstract】 For an enterprise, innovation plays an important role in its survival and development. Especially, in the era of knowledge economy, competition among different companies is increasingly fierce. Under this situation, an enterprise must focus on innovation and rely on innovation to improve its core competitiveness. Now, China is implementing "the innovation-driven development strategy" and promoting industrial transformation and upgrading. In this sense, for an enterprise, implementing of innovation is to conform to the economic situation. As a new market, the growth enterprise market attaches great importance to an enterprise’s innovation capacity. Listed companies on GEM are a group of small and medium-size enterprise, which are active in carrying out innovation activities. Therefore, it is meaningful to study innovation activities of listed companies on GEM. After evaluating their innovation performance on financial evaluation perspective, we can explore strategies to improve their innovation performance.This paper consists of five parts. The first part of the essay is introduction. In this part, we mainly introduce the research background and significance of the essay, review the domestic and foreign scholars’ views in this field, and state research ideas, methods, innovation and shortcomings. The second part of the essay is about the definition of relevant concepts and basic theories. Firstly, on the basis of existing research results on innovation performance, we define related concepts. Then we illustrate relevant theories, including Innovation Theory, Endogenous Growth Theory, Enterprise Competence Theory, and Contingency Management Theory. The third part of the essay is about the construction of innovation performance financial evaluation system. According to the principles of selection indicators selection and evaluation methods, we construct a financial evaluation index system on innovation performance. The fourth part of the essay is about empirical analysis. In this part, after selecting sample and selecting variable indicators, we use the data envelopment analysis method and the Malmquist index method to obtain the samples values of their innovation efficiency, making it possible to evaluate their innovation performance. Results show that on the whole these samples’ innovation performance is good, but there is still room for growth. And there are large differences in the level of innovation performance in different sectors. Besides, in general the samples’innovation performance exhibits a rising trend, and the samples need to improve the efficiency of resource allocation and appropriately make technological progress to enhance innovation performance. The last part of the essay summarizes the essay’s conclusion, proposes appropriate policy recommendations, and forecasts possible future research directions.Innovations of this essay are as follows:first, the study is on the listed companies on GEM, a group of small and medium-sized enterprises; second, we use data envelopment analysis method and Malmquist index method to evaluate enterprises’ innovation performance, separately from the static and dynamic perspectives, and we analyze the results from the overall and industry levels to achieve research purposes.更多还原