本文關鍵詞： 京津冀 長江三角洲 珠江三角洲 無形資產(chǎn) 公司績效　出處：《首都經(jīng)濟貿(mào)易大學》2017年碩士論文　論文類型：學位論文

【摘要】：關于無形資產(chǎn)和公司績效的關系研究有著較深厚的學術基礎,以前的成果中偏重于無形資產(chǎn)的內部結構對公司績效的影響,很少加入地區(qū)差異這一重要因素。近年來中國高度重視經(jīng)濟區(qū)域一體化建設,將其上升為重要的戰(zhàn)略決策。并且國家極度看重創(chuàng)新能力的建設,而無形資產(chǎn)作為代表企業(yè)關鍵創(chuàng)造能力的資產(chǎn),對企業(yè)能在社會大潮中立足具有不可替代的意義。因此在我國相關文件的指引下,分“京津冀”地區(qū)、“長江三角洲”地區(qū)、“珠江三角洲”地區(qū)三大經(jīng)濟區(qū)探討無形資產(chǎn)與公司績效的關系,具有一定的理論價值和現(xiàn)實意義。且三大經(jīng)濟區(qū)域在我國經(jīng)濟中占有核心地位,是帶動我們前進的“三駕馬車”,因此本文對三大經(jīng)濟區(qū)域分地區(qū)進行描述具有較高的戰(zhàn)略價值。本文利用了三大經(jīng)濟區(qū)作為闡述對象,以滬深兩市的A股上市公司的2010年-2015年信息作為探討基準。首先分別對三大經(jīng)濟區(qū)的無形資產(chǎn)以及無形資產(chǎn)的內部結構的基本情況進行描述并對比,然后對每個地區(qū)的不同類型的無形資產(chǎn)和公司治理績效的關系進行實證分析研究�；谏鲜龅难芯拷Y果,對三大經(jīng)濟區(qū)域分別提出相關建議,因地制宜的進行改善和發(fā)展,為優(yōu)化三大經(jīng)濟區(qū)無形資產(chǎn)的發(fā)展提供一些理論依據(jù)。本篇論文總分為六部分。第一章,文章引言。第二章,國內外的文獻綜述。第三章,相關概念的界定和理論基礎。主要包括無形資產(chǎn)的界定;知識產(chǎn)權的界定;三大經(jīng)濟區(qū)地區(qū)劃分的界定;公司績效的界定。第四章,文章的研究設計方案。第五章,實證分析。第六章,相關結論和政策性建議,并說明本文研究的局限性。
[Abstract]:The research on the relationship between intangible assets and corporate performance has a deep academic foundation. In the previous results, emphasis is placed on the influence of the internal structure of intangible assets on corporate performance. In recent years, China attaches great importance to the construction of regional economic integration, which is an important strategic decision, and the country attaches great importance to the building of innovation capacity. The intangible assets, as the assets representing the key creative ability of enterprises, have irreplaceable significance for enterprises to stand in the social tide. Therefore, under the guidance of relevant documents in China, they are divided into "Beijing-Tianjin-Hebei" areas. "Yangtze River Delta" region, "Pearl River Delta" region three economic zones to explore the relationship between intangible assets and corporate performance. It has certain theoretical value and practical significance, and the three economic regions occupy the core position in our economy, which is the "troika" that drives us forward. Therefore, this paper describes the three major economic regions and regions has a high strategic value. This paper uses the three economic zones as the object of elaboration. Based on the information of A share listed companies in Shanghai and Shenzhen stock markets from 2010 to 2015, this paper first describes the basic situation of intangible assets and the internal structure of intangible assets in the three economic zones. Than. Then the relationship between the different types of intangible assets and corporate governance performance in each region is analyzed empirically. Based on the above research results, the three major economic regions respectively put forward relevant recommendations. In order to optimize the development of intangible assets in the three economic zones, this paper is divided into six parts. Chapter one, introduction. Chapter two. Literature review at home and abroad. Chapter three, the definition and theoretical basis of related concepts, mainly including the definition of intangible assets; Definition of intellectual property rights; The definition of the regional division of the three economic zones; The definition of corporate performance. 4th chapter, the research and design of the article. 5th chapter, empirical analysis. 6th chapter, relevant conclusions and policy recommendations, and explain the limitations of this study.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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