【作者】 李莉；

【导师】 张华；

【作者基本信息】 江苏大学 ， 会计学， 2017， 硕士

【副题名】以电子行业为例

【摘要】 国际金融危机发生以来,科技创新日益成为各国恢复经济的主力,围绕人才、技术、资源、市场等方面的竞争日趋激烈。我国高新技术产业发展进入“十三五”时期,新经济对科技创新的需求愈加迫切,科技创新的国际性竞争也愈演愈烈。电子企业承载着科技创新和研发投入,已成为中国抓住世界高科技产业高峰的前沿阵地,为我国参与国际间竞争提供了服务性平台。电子行业上市企业高新技术产业发展与行业核心竞争水平和国家技术创新水平密切相关,其发展的根本在于技术创新,而研发投入是技术创新的动力,在技术创新和技术进步的过程中起着重要作用。越来越多的企业已经开始认识到研发对企业生存和发展的重要性,所以,有必要综合地研究研发投入与企业绩效产出之间的关系,评估其投入产出效率。在理论方面,本文首先阐述了研究的背景和意义,详细介绍了研究内容和方法。然后,回顾了国内外相关文献并进行了整理和概括。接着,文章论述了研发投入和企业绩效理论。在实证方面,本文选择了2013-2015年深沪市A股68家电子行业上市公司作为样本。选取研发投入强度和技术人员投入比例为解释变量,以总资产报酬率和资本积累率为被解释变量分别建立了多元回归模型。实证分析显示,我国电子行业上市公司研发投入水平偏低;电子行业上市公司研发投入与企业绩效呈现显著的正相关关系并存在滞后性影响。根据理论分析和实证分析,本文分别从政府和企业的角度提出了加强研发投入、提高企业绩效的对策和建议:政府方面,要加大对企业研发投入的财政支持力度,完善市场经济体制的建设,激发企业进行研发活动的积极性。企业方面,要建立健全科技创新项目的价值评估体系,完善企业管理运行机制。本项研究的意义是使企业特别是高科技企业认识到研发投入的重要性,为企业制定未来发展策略的提供理论支撑。更多还原

【Abstract】 Since the international financial crisis,scientific and technological innovation has increasingly become the main force of economic recovery.Competition around the talent,technology,resources,market and other aspects is increasingly fierce.China’s high-tech industry development into the "13th Five-Year" period,the new economic demand for scientific and technological innovation more urgent.Scientific and technological innovation has become increasingly fierce competition.Electronic enterprises carry scientific and technological innovation.It has become a way for China to grasp the world’s high-tech industry peak.It provides a service platform of for China’s participation in international competition.The development of electronic high-tech industry is closely related to the level of core competition and the level of national technological innovation.Its development lies in technological innovation.R&D investment is the driving force of technological innovation.It plays an important role in technological innovation and technological progress.More and more enterprises have begun to realize the importance of R&D to the survival and development of enterprises.Therefore,it is necessary to comprehensively study the relationship between R&D investment and enterprise performance output and evaluate its input-output efficiency.In theory,this paper first elaborated the research background and significance of the study and introduced the research content and the method in detail.Then,the literatures at home and abroad are reviewed and summarized.Then,the article discusses the R&D investment and corporate performance theory.In the empirical aspect,this paper chooses listed companies of 68 electronics companies in Shenzhen Stock Exchange from 2013 to 2015 as samples.Select the R&D investment intensity and the proportion of technical staff as explanatory variables,with the total return on assets and capital accumulation rate as explanatory variables to establish multiple regression models.The empirical analysis shows that the R&D investment level of listed companies in China’s electronics industry is low,and the R&D investment of listed companies in the electronics industry shows a significant positive correlation with the performance of enterprises.It also has a lagged influence.According to the theoretical analysis and empirical analysis,this paper puts forward the countermeasures and suggestions to strengthen R&D investment and improve the performance of enterprises from the angle of government and enterprises.On the government side,it is necessary to increase the financial support to R&D investment and improve the construction of market economy system to stimulate the enthusiasm of enterprises to carry out research and development activities.On the enterprises side,establishing a sound scientific and technological innovation project value evaluation system to improve the management mechanism of enterprise management.The significance of this study is to enable enterprises,especially high-tech enterprises to recognize the importance of R&D investment.It will become a theoretical support for the enterprises’ future development strategy.更多还原