财务管理专业毕业论文--信息技术业上市公司创新能力与财务绩效的关系研究.docVIP

摘 要 如何使电子信息业尽快通过科技创新能力实现及转化，为企业带来效益并创造价值，是当前亟需研究和解决的核心问题。本文先从收集文献入手，查阅进6年来国内外有关上市公司创新能力与财务绩效的各个实证研究，并从中删选出已得到普遍认同的可以体现创新能力与财务绩效的各项指标。本文最终选取RD投入为反映信息技术业上市公司创新能力的主要指标，分别从RD投入强度与技术人员比重两方面作为RD投入的考核标准。对财务绩效的考察选择了盈利能力、发展能力和技术创新三方面的指标。样本是从中国证券市场中随机选择的100家信息技术业上市公司，从样本公司RD投入强度指标与科技技术人员比重、RD投入与企业盈利能力、RD投入与企业发展能力、RD投入与企业技术创新、RD投入强度与各财务绩效指标相关性的统计检验、科技人员投入与财务绩效的关系分析等几方面全面分析信息技术业上市公司创新能力与财务绩效的关系。 关键词：信息技术业上市公司；创新能力；财务绩效  Abstract How to make?electronic information industry?as soon as possible?to achieve?through technological?innovation?and transformation,?and bring benefits?for the enterprise?and create value, is currently?an urgent need?to study and solve?the?core problem. The paper first start collecting documents, access to domestic and 6 years into the listed companys innovative capability and financial performance of the various empirical studies, and select Delete from generally accepted to have been embodied innovation and financial performance indicators. This ultimately selected to reflect the R D investment in listed companies of information technology, the main indicators of innovation, respectively, from R D investment intensity and technical staff both as a proportion of R D investment appraisal standards. Investigation on the financial performance of selected profitability, capacity development and technology innovation indicators in three areas. Sample was taken from Chinas securities market in the random selection of 100 IT industry companies, from the sample companies R D investment intensity index and technical staff share, R D investment and corporate profitability, R D investment and business development capacity, R D investment and enterprise technology Innovation, R D investment intensity and financial performance indicators of the relevance of the statistical tests, scientific and technical personnel the relationship between input and analysis of financial performance and other aspects of information technology industry, a comprehensive analysis