本文關(guān)鍵詞： 創(chuàng)業(yè)板 創(chuàng)新績效 財務(wù)評價　出處：《安徽大學》2014年碩士論文　論文類型：學位論文

【摘要】：創(chuàng)新是一個企業(yè)生存和發(fā)展的靈魂。尤其是在知識經(jīng)濟時代,企業(yè)為了能在激烈的競爭中取勝,必須重視創(chuàng)新的作用,依靠創(chuàng)新提高自身的核心競爭力。十八大提出的“創(chuàng)新驅(qū)動發(fā)展戰(zhàn)略”為企業(yè)的創(chuàng)新提供了政策保障,而產(chǎn)業(yè)結(jié)構(gòu)的轉(zhuǎn)型升級則向企業(yè)開展創(chuàng)新活動提出了現(xiàn)實要求。在這種背景下,創(chuàng)新對于企業(yè)的意義不僅是為了自身發(fā)展,還是為了順應(yīng)國家的整體經(jīng)濟形勢。眾所周知,創(chuàng)業(yè)板從設(shè)立之初,就表現(xiàn)出它對企業(yè)創(chuàng)新能力的重視。相對而言,創(chuàng)業(yè)板上市公司是我國上市公司中開展創(chuàng)新活動較為活躍的中小企業(yè)群體。對很多在創(chuàng)業(yè)板上市的公司而言,創(chuàng)新就是企業(yè)發(fā)展的核心競爭力。因此,以我國創(chuàng)業(yè)板上市公司作為研究對象,研究企業(yè)的創(chuàng)新活動,并從財務(wù)視角評價企業(yè)的創(chuàng)新績效,從而探討提高企業(yè)創(chuàng)新績效的對策,是十分有意義的。 本文共有五個部分。第一部分為緒論,闡述了本文的研究背景和研究意義,梳理國內(nèi)外學者在創(chuàng)新績效及其評價方面的主要研究觀點,并提出本文的研究思路和方法。第二部分為相關(guān)概念界定和基礎(chǔ)理論,首先在借鑒已有研究成果的基礎(chǔ)上對創(chuàng)新績效及其財務(wù)評價等相關(guān)概念進行界定,再分別介紹本文所依據(jù)的基礎(chǔ)理論,包括創(chuàng)新理論、內(nèi)生增長理論、企業(yè)能力理論、權(quán)變管理理論等相關(guān)理論。第三部分的內(nèi)容是關(guān)于創(chuàng)業(yè)板上市公司創(chuàng)新績效財務(wù)評價體系的構(gòu)建,根據(jù)指標選擇的相關(guān)原則,結(jié)合本文中采用的評價方法,建立創(chuàng)新績效財務(wù)評價指標體系。第四部分是實證分析,先根據(jù)一定的標準篩選出樣本,對樣本進行描述性統(tǒng)計分析,之后利用已構(gòu)建的指標評價體系,采用數(shù)據(jù)包絡(luò)分析法和Malmquist指數(shù)法,測算出樣本企業(yè)的創(chuàng)新效率值水平和變化情況,據(jù)此對樣本企業(yè)的創(chuàng)新績效進行評價分析。實證研究結(jié)果表明：樣本公司總體創(chuàng)新績效表現(xiàn)良好,但仍有進步的空間；不同行業(yè)的創(chuàng)新績效水平有較大的差異；總體上創(chuàng)新績效水平呈現(xiàn)上升的趨勢,提升創(chuàng)新績效水平要著重從提高資源配置效率和適當?shù)赝七M技術(shù)進步兩方面來著手。第五部分概括總結(jié)全文的研究結(jié)論,提出相應(yīng)的政策建議,并且展望了未來可能的研究方向。 本文的創(chuàng)新及特色之處在于：一是選擇創(chuàng)業(yè)板上市公司作為研究對象,從微觀中小企業(yè)的角度研究創(chuàng)新績效財務(wù)評價,從概念界定到建立評價體系都始終體現(xiàn)研究對象的特色；二是在實證研究部分,綜合運用數(shù)據(jù)包絡(luò)分析法和Malmquist指數(shù)法,分別從靜態(tài)和動態(tài)上對企業(yè)的創(chuàng)新績效情況進行評價,并且每一種方法下都對樣本從整體和行業(yè)層面分別進行評價,以期獲得客觀、全面的評價結(jié)果,從而達到預(yù)期的研究目的。
[Abstract]:Innovation is the soul of the survival and development of an enterprise, especially in the era of knowledge economy, in order to win in the fierce competition, enterprises must attach importance to the role of innovation. Relying on innovation to improve their core competitiveness. 18 put forward the "innovation-driven development strategy" for enterprises to provide policy guarantee for innovation. The transformation and upgrading of industrial structure put forward practical requirements for enterprises to carry out innovative activities. In this context, innovation for enterprises is not only for their own development. Or in order to conform to the overall economic situation of the country. As we all know, from the beginning of the establishment of the gem, it shows that it attaches importance to the innovation ability of enterprises. Relatively speaking. Gem listed companies are the small and medium-sized enterprises with active innovation activities in our listed companies. For many companies listed on the gem, innovation is the core competitiveness of enterprise development. It is very meaningful to study the innovation activities of enterprises and evaluate the innovation performance of enterprises from the financial angle of view so as to explore the countermeasures to improve the innovation performance of enterprises. There are five parts in this paper. The first part is the introduction, which describes the research background and significance of this paper, combing the main research points of domestic and foreign scholars in innovation performance and its evaluation. And put forward the research ideas and methods. The second part is the definition of related concepts and basic theory. Firstly, on the basis of the existing research results, the innovation performance and its financial evaluation and other related concepts are defined. Then introduce the basic theory of this paper, including innovation theory, endogenous growth theory, enterprise capability theory. Contingency management theory and other related theories. The third part of the content is about the gem listed companies innovation performance financial evaluation system construction, according to the relevant principles of index selection, combined with the evaluation method adopted in this paper. Establish innovative performance financial evaluation index system. 4th part is empirical analysis, first according to certain standards to screen samples, descriptive statistical analysis of the samples, and then use the established index evaluation system. By using data envelopment analysis and Malmquist index method, the innovation efficiency level and change of sample enterprises are calculated. The empirical results show that the overall innovation performance of the sample companies is good, but there is still room for improvement. The level of innovation performance of different industries has great differences; On the whole, the level of innovation performance shows an upward trend. In order to improve the level of innovation performance, we should focus on improving the efficiency of resource allocation and the proper promotion of technological progress. Part 5th summarizes the research conclusions of the full text. The corresponding policy suggestions are put forward and the possible research directions in the future are prospected. The innovation and characteristics of this paper are as follows: first, choose the gem listed companies as the research object, and study the financial evaluation of innovation performance from the perspective of small and medium-sized enterprises. From the definition of concept to the establishment of evaluation system, the characteristics of the research object are always reflected; Second, in the part of empirical research, the paper uses the data envelopment analysis method and Malmquist index method to evaluate the innovation performance of enterprises from the static and dynamic aspects, respectively. And under each method, the samples are evaluated separately from the whole and the industry level, in order to obtain the objective and comprehensive evaluation results, so as to achieve the expected purpose of the research.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F275;F272.5

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