【摘要】：我國近年來經(jīng)濟(jì)高速增長，取得了一系列舉世矚目的成就，但是科技創(chuàng)新能力不強(qiáng)，產(chǎn)業(yè)結(jié)構(gòu)不合理仍是嚴(yán)重制約我國經(jīng)濟(jì)邁向新高的障礙。為此，黨的十八大報告強(qiáng)調(diào)，“科技創(chuàng)新是提高社會生產(chǎn)力和綜合國力的戰(zhàn)略支撐，必須擺在國家發(fā)展全局的核心位置”；要實(shí)現(xiàn)“科技進(jìn)步對經(jīng)濟(jì)增長的貢獻(xiàn)率大幅上升，進(jìn)入創(chuàng)新型國家行列。” 在知識經(jīng)濟(jì)的大背景下，市場競爭激烈，科技創(chuàng)新加快，企業(yè)要生存和發(fā)展，必須具備自己的核心競爭力，而這一切都離不開企業(yè)的研究與開發(fā)活動（ResearchDevelopment,簡稱RD）。目前我國企業(yè)缺乏自主知識產(chǎn)權(quán)，仍舊停留在簡單加工的產(chǎn)業(yè)模式上，與國際企業(yè)相比極度缺乏競爭力，這些現(xiàn)象都與企業(yè)研究與開發(fā)能力的薄弱密切相關(guān)。只有重視研發(fā)活動，，關(guān)注研發(fā)投入的績效，并恰當(dāng)?shù)剡x擇績效評價方法，才能更好的評價研發(fā)活動的效果，正確地引導(dǎo)企業(yè)的研發(fā)活動。 本文主要探討了高新技術(shù)企業(yè)研發(fā)投入的經(jīng)濟(jì)學(xué)分析、我國上市公司目前研發(fā)投入及無形資產(chǎn)現(xiàn)狀、研發(fā)投入績效的實(shí)證檢驗(yàn)以及研發(fā)投入的信息披露等問題。實(shí)證研究以我國高新技術(shù)上市公司為樣本，采用新企業(yè)會計(jì)準(zhǔn)則實(shí)施至今（2007年至2011年）五個會計(jì)年度的會計(jì)數(shù)據(jù)，運(yùn)用描述性統(tǒng)計(jì)分析、皮爾遜相關(guān)分析、一元回歸以及多元回歸等實(shí)證方法對高新技術(shù)企業(yè)研發(fā)投入（資金、人力的投入）和企業(yè)績效（盈利能力、發(fā)展能力）的關(guān)系進(jìn)行檢驗(yàn)，解釋檢驗(yàn)結(jié)果并提出政策建議。 研究表明，研發(fā)投入對企業(yè)績效具有顯著的正向作用，但是不同行業(yè)影響企業(yè)績效的研發(fā)投入是不同的，同時，研發(fā)投入對于企業(yè)短期盈利能力和長期發(fā)展能力以及技術(shù)資產(chǎn)的形成的影響也是不同的。而且，目前我國企業(yè)研發(fā)投入效率不高，技術(shù)資產(chǎn)轉(zhuǎn)化率低。通過本文的研究結(jié)論，企業(yè)可以根據(jù)自身情況建立適合的研發(fā)活動績效的評價體系，通過不斷的學(xué)習(xí)和總結(jié)逐步提高研發(fā)活動的效率和效果。
[Abstract]:China has made a series of achievements in recent years, but the ability of scientific and technological innovation is not strong, and the unreasonable industrial structure is still a serious obstacle to our economy to reach a new high. To this end, the report of the 18th National Congress of the Party stressed that "scientific and technological innovation is the strategic support for improving social productivity and comprehensive national strength, and must be placed at the core of the overall situation of national development"; To achieve "the contribution of scientific and technological progress to economic growth increased substantially, into the ranks of innovative countries." Under the background of knowledge economy, the market competition is fierce, the science and technology innovation is quickened, the enterprise must have its own core competence to survive and develop, and all of these must be inseparable from the research and development activities of the enterprise (ResearchDevelopment, for short RD). At present, Chinese enterprises lack independent intellectual property rights, still stay in the simple processing industry model, compared with the international enterprises extremely lack of competitiveness, these phenomena are closely related to the weak research and development ability of enterprises. Only by paying attention to R & D activities, paying attention to the performance of R & D investment, and choosing appropriate performance evaluation methods, can we better evaluate the effect of R & D activities and guide the R D activities of enterprises correctly. This paper mainly discusses the economic analysis of R & D investment of high-tech enterprises, the current situation of R & D investment and intangible assets of listed companies in China, the empirical test of R & D investment performance and the information disclosure of R & D investment. The empirical study takes China's high-tech listed companies as a sample, adopts the accounting data of five fiscal years (from 2007 to 2011) to implement the new accounting standards for enterprises, applies descriptive statistical analysis and Pearson correlation analysis. The empirical methods such as univariate regression and multivariate regression test the relationship between R & D investment (capital, manpower input) and enterprise performance (profitability, development ability) of high-tech enterprises, explain the test results and put forward policy recommendations. The research shows that R & D investment has a significant positive effect on enterprise performance, but R & D investment is different in different industries, and at the same time, The impact of R & D investment on short-term profitability, long-term development ability and formation of technical assets is also different. Moreover, at present our country enterprise R & D investment efficiency is not high, the technical assets conversion rate is low. Through the conclusion of this paper, enterprises can establish a suitable evaluation system of R & D activity performance according to their own conditions, and improve the efficiency and effect of R & D activities step by step through continuous learning and summing up.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F273.1;F275;F276.44

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