【摘要】：在當今以知識與技術為競爭手段的時代,無形資產(chǎn)作為一項經(jīng)濟資源對企業(yè)經(jīng)營活動的作用越來越大。企業(yè)擁有無形資產(chǎn)的數(shù)量和質(zhì)量是企業(yè)核心競爭力的重要標志,其作用的發(fā)揮程度甚至能決定一個企業(yè)的興衰成敗。在新的市場環(huán)境下,利用無形資產(chǎn)刺激固定資產(chǎn)及其他類資產(chǎn)帶來經(jīng)濟利潤將成為一種必然趨勢。本研究以滬深A股典型旅游上市公司為研究對象,基于無形資產(chǎn)價值創(chuàng)造理論,運用多元回歸方法探討無形資產(chǎn)價值相關性。 本選題的研究目的：(1)國內(nèi)大多數(shù)研究把無形資產(chǎn)作為一個整體,很少分行業(yè)進行具體研究,忽視了行業(yè)類別對無形資產(chǎn)價值的影響,以旅游上市公司為研究對象,豐富無形資產(chǎn)價值相關性理論；(2)通過對旅游上市公司披露的無形資產(chǎn)信息進行分析,充分了解當前旅游上市公司無形資產(chǎn)現(xiàn)狀,并對其進行明細分類,幫助企業(yè)進一步認識無形資產(chǎn)問題,深入了解無形資產(chǎn)管理的意義；(3)研究無形資產(chǎn)、無形資產(chǎn)類型對經(jīng)營績效的貢獻度,使企業(yè)了解無形資產(chǎn)創(chuàng)造企業(yè)價值的地位與作用,提醒企業(yè)針對不同類型無形資產(chǎn)采取差異化管理,優(yōu)化無形資產(chǎn)內(nèi)部結構,實現(xiàn)無形資產(chǎn)的最佳效益。 本選題的研究過程：(1)從國內(nèi)外無形資產(chǎn)研究現(xiàn)狀、企業(yè)績效評價2個方面進行文獻整理分析；(2)對旅游上市公司資產(chǎn)負債表,以及年報中會計報表附注披露的無形資產(chǎn)具體構成,進行描述性統(tǒng)計,把握旅游上市公司無形資產(chǎn)現(xiàn)狀,并按照不同標準對其進行明細分類,為后續(xù)的實證分析奠定基礎；(3)從絕對量、相對量兩方面出發(fā),構建多元回歸模型研究旅游上市公司無形資產(chǎn)、不同類型無形資產(chǎn)與經(jīng)營績效的相關性；(4)利用因子分析方法計算經(jīng)營績效綜合指數(shù),將單一指標與綜合指標進行對比,檢驗所構建回歸模型的穩(wěn)健性。 本選題研究結論：(1)截止2011年9月,在滬深證券交易所掛牌交易的A股旅游上市公司共32家,以2001年為分界點,除了西藏旅游、西安旅游、新都酒店3家旅游上市公司之外,剩下的29家旅游公司年報中都詳細披露了無形資產(chǎn)及其具體構成科目；(2)旅游上市公司無形資產(chǎn)具體構成名目命名隨意,晦澀難懂,沒有統(tǒng)一標準,無形資產(chǎn)類型名目規(guī)范化,亟需解決；(3)我國旅游上市公司無形資產(chǎn)占總資產(chǎn)的比例為10%左右,遠遠低于西方發(fā)達國家的50%,且明顯低于固定資產(chǎn)所占比重；無形資產(chǎn)每年的增量低于固定資產(chǎn)或其他類資產(chǎn)；酒店類旅游上市公司無形資產(chǎn)比例明顯高于景區(qū)類,綜合類最低；(4)無形資產(chǎn)、固定資產(chǎn)、總資產(chǎn)逐年增加,但其增長率并沒有明顯的變化規(guī)律；相對于固定資產(chǎn)、總資產(chǎn),無形資產(chǎn)增長率波動最大,發(fā)展速度稍快。景區(qū)類旅游上市公司無形資產(chǎn)增長率稍高于酒店類與綜合類,酒店類最低；(5)旅游上市公司披露的無形資產(chǎn)主要是使用權類,含金量較高的技術類無形資產(chǎn)比率僅為1%左右；(6)旅游上市公司無形資產(chǎn)對經(jīng)營績效的貢獻是正向的,顯著的,但是低于固定資產(chǎn)的貢獻；無形資產(chǎn)、固定資產(chǎn)增加會導致旅游上市公司經(jīng)營績效的增加,但程度不同,固定資產(chǎn)波動變化的作用更明顯；(7)旅游上市公司不同類型無形資產(chǎn)對經(jīng)營績效的貢獻度不同,技術類最高,其他類次之,使用權類比重最大但貢獻度最低并在統(tǒng)計上不顯著；(8)利用因子分析方法計算出經(jīng)營績效的綜合指數(shù),再次回歸,所得結果與以上的保持一致,說明單一指標模型通過了穩(wěn)健性檢驗,研究結論可靠。 本研究的創(chuàng)新點：(1)本研究以旅游上市公司為研究對象,探討無形資產(chǎn)與經(jīng)營績效的相關性,豐富和發(fā)展了無形資產(chǎn)相關性理論；(2)詳細分析了旅游上市公司無形資產(chǎn)現(xiàn)狀,指出了無形資產(chǎn)投資與管理存在的問題,并針對相關問題提出了建議與策略,對于提高旅游上市公司經(jīng)濟效益具有指導意義。
[Abstract]:In the era of knowledge and technology as an important means, the role of intangible assets as an economic resource in the operation of enterprises is becoming more and more important. The number and quality of the intangible assets of the enterprise is an important symbol of the core competence of the enterprise, and the effect of the enterprise can even determine the success or failure of an enterprise. In the new market environment, the use of intangible assets to stimulate the economic profit of fixed assets and other assets will become an inevitable trend. In this study, based on the value creation theory of intangible assets, the relationship between the value of intangible assets and the value of intangible assets is discussed based on the value creation theory of intangible assets. The purpose of this study is to: (1) Most of the research in China use the intangible assets as a whole, with few sub-industries to carry out specific research, and neglect the influence of the industry category on the value of the intangible assets, taking the tourism listed company as the research object, and enriching the value of the intangible assets. (2) Through the analysis of the information of the intangible assets disclosed by the listed companies, the present situation of the intangible assets of the current listed companies is fully understood, and the detailed classification is carried out to help the enterprises to further recognize the intangible assets, and further understand the meaning of the management of the intangible assets (3) To study the contribution of intangible assets and intangible assets to the operation performance, so as to make the enterprise understand the position and function of the intangible assets to create the enterprise value, and remind the enterprise to adopt differential management for different types of intangible assets, and optimize the internal knot of intangible assets Structure and realize the best effect of intangible assets The research process of this topic: (1) from the research status of intangible assets at home and abroad, 2 aspects of enterprise performance evaluation, (2) the balance sheet of the tourism listed company, and the intangible assets disclosed in the note to the financial statements in the annual report The paper makes a description of the present situation of the intangible assets of the listed companies, and classifies the intangible assets of the listed companies according to different standards, and lays the foundation for the follow-up of the empirical analysis. (3) In terms of the absolute quantity and the relative quantity, the multiple regression model is constructed to study the non-profit of the tourism listed company. (4) using factor analysis method to calculate the comprehensive index of business performance, comparing the single index with the comprehensive index, and checking to build the regression model Robustness. The research conclusion of this topic: (1) As of September 2011, the total number of AShares tourism listed companies listed on the Shanghai-Shenzhen Stock Exchange is 32, which is the cut-off point in 2001, in addition to the tourism of Tibet, Xi 'an's tourism and the three new hotels in the new hotel In addition to the city company, the remaining 29 tourism company annual reports detail the intangible assets and their specific components; (2) the intangible assets of the tourism listed company are named as random, obscure, and have no unified standards, and the type of intangible assets is standardized (3) The proportion of intangible assets of tourism listed companies in China is about 10%, which is far lower than 50% of the western developed countries, and is obviously lower than that of fixed assets; and the annual increment of intangible assets is lower than that of fixed assets or Other types of assets; the proportion of the intangible assets of the hotel-based tourism listed company is obviously higher than that of the scenic spot and the comprehensive class is the lowest; (4) the intangible assets, the fixed assets and the total assets increase year by year, but the growth rate of the intangible assets is not obvious; with respect to the fixed assets, the total assets and the growth of the intangible assets The rate of fluctuation is the largest. The exhibition speed is a little faster. The growth rate of the intangible assets of the scenic spots in the scenic area is slightly higher than that of the hotel class and the comprehensive class, and the hotel class is the lowest; (5) the intangible assets disclosed by the tourism listed company are mainly the right to use, and the ratio of the technical-class intangible assets with higher gold content is only (6) The contribution of the intangible assets of the tourism listed company to the performance of the operation is positive, significant, but lower than the contribution of the fixed assets; the increase of the intangible assets and the fixed assets can lead to an increase in the operation performance of the tourism listed company, (7) The contribution degree of different types of intangible assets of the tourism listed company to the operation performance is different, the technical class is the highest, the other is the second, the share of the right to use is the largest, the contribution degree is the lowest, and the contribution degree is the lowest (8) The factor analysis method is used to calculate the comprehensive index of the operation performance, and the result is consistent with the above, and the single index model is proved to pass the robustness test and the research. The research results are reliable. The innovation points of this study are: (1) The study focuses on the relationship between the intangible assets and the performance of the business, and enriches and develops the theory of the correlation between the intangible assets and the business performance. The present situation of the intangibles of the Division points out the problems of the investment and management of the intangible assets, and puts forward the suggestions and strategies for the related problems, and it is important to improve the economic efficiency of the listed companies
【學位授予單位】：陜西師范大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F592.6;F224

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