3.17已修-天舟文化股份有限公司盈利质量探究.docVIP

摘要 在当前多元化的经济环境下，国内外的科技都在迅速发展，企业要实现快速发展就必须进行技术创新活动，因此开展文化股份有限公司盈利质量的探究创新的活动的是至关重要的，而且越来越受到国内外企业的重视。现如今国内外对企业盈利质量探究的相关文献的研究对象主要为制造业、医药等行业，对文化产业的研发绩效与盈利能力相关的研究寥寥无几。本文通过具体案例的分析对当前研究进行了补充，有一定的实际意义。本文通过对天舟文化企业年报数据的整理，收集盈利能力的相关指标数据，对比分析企业的高研发强度对盈利能力是否起到促进作用。经研究发现，国有文化产业的研发投入能提高企业的盈利能力，且企业研发强度越高对盈利能力的促进作用越明显。在本文的研究结论基础上，信息披露程度应更规范、充分;处于成长阶段的上市公司应保持研发投入的持续性等相关建议。 关键词：文化产业，研发投入，盈利质量 Title: On the Problems and Strategies of Internal Control-Environment Major: XXXXX Name: Wang Xiaowu Signature: Supervisor: Zhang Xiaoliu Signature: ABSTRACT In?the?current?diversified?economic?environment?at?home?and?abroad,?the?technology?in?the?rapid?development?of?enterprises?to?achieve?rapid?development,?must?carry?out?technical?innovation?activities,?so?to?carry?out?the?cultural?quality?of?earnings?of?Limited?by?Share?Ltd?exploratory?innovation?activities?is?essential,?but?also?more?and?more?attention?to?domestic?and?foreign?enterprises.?At?present,?domestic?and?foreign?research?literature?on?the?quality?of?corporate?earnings?is?the?main?research?object?of?the?manufacturing,?pharmaceutical?and?other?industries,?the?research?and?development?of?the?cultural?industry?performance?and?profitability?of?the?relevant?research. In?this?paper,?through?the?analysis?of?the?specific?case?of?the?current?study?was?supplemented?with?a?certain?practical?significance.?In?this?paper,?through?the?collation?of?the?annual?report?data,?we?collected?the?data?of?the?profitability?indicators,?and?analyzed?whether?the?high?R??D?intensity?of?the?enterprise?plays?an?important?role?in?promoting?the?profitability.?It?is?found?that?the?R??D?investment?of?the?state-owned?cultural?industry?can?improve?the?profitability?of?the?enterprise,?and?the?higher?the?research?and?development?intensity?of?the?enterprise,?the?more?obvious?the?promoting?effect?on?the?profitability.?On?the?basis?of?the?conclusions?of?this?study,?the?level?of?information?disclosure?should?be?more?standardized