天舟文化股份有限公司盈利质量探究.docVIP

天舟文化股份有限公司盈利质量探究 论文题目：天舟文化股份有限公司盈利质量探究 专 业：财务管理 学 生：王小五 签 名： 指导教师：张小六 签 名： 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 amp; D intensity of the enterprise plays an important role in promoting the profitability. It is found that the R amp; 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