上市高新技术企业无形资产与企业核心竞争力关系研究会计学专业论文.docxVIP

山东建筑大学硕士学位论文力评价体系：运用描述性分析方法分析了高新技术企业无形资产现状：采用实证 山东建筑大学硕士学位论文 力评价体系：运用描述性分析方法分析了高新技术企业无形资产现状：采用实证 研究方法，使用EXCEL、SPSS、STATA等统计分析软件，通过建立回归模型， 分析了高新技术企业整体无形资产、单项无形资产、以及无形资产依赖有形资产 形成的资产组与企业核心竞争力关系，并验证了高新技术企业单位无形资产对企 业核心竞争力的效用大于单位有形资产的效用。最后，针对研究中发现的问题， 提出了相应的建议。 关键词：上市公司，高新技术企业，无形资产，核心竞争力 Ⅱ 万方数据 山东建筑大学硕士学位论文Research 山东建筑大学硕士学位论文 Research on Relation Between Intangible Asset and Core Competitiveness for Listed mgh—New Tech Enterprises Feng Xuebin(Accounting) Directed by Professor Song P堍 ABSTRACT Innovation is the core driving force of the current social and economic development,and also the foundation for enterprises and even the country to be prosperous and strong High-new tech industry emerged in the 50s of the last century, and has become a backbone force to promote global economic growth in the 90s．And high-new tech enterprises have also become a key element to promote social and economic transformation and development in C hina by virtue of its high—end knowledge，high-end technology,high yield and other characteristics．In 2006， Ministry of Science and Technology,State-owned Assets Supervision and Administration Commission and General Union jointly implemented‘Technology Innovation Guidance Project’for enterprises，which has promoted development of innovative enterprises,and also further promoted realization of strategic target of creating all innovative country in 2020 in China As the core resource of innovative enterprises，intangible asset has strong value creating ab ility due to its hetemgeneity With development of modern enterprise management concepts，intangible asset has greater influence on enterprises,especially on high-new tech enterprises，and has become a power source to promote enterprise development．How does intangible asset influence enterprise development?How much does intangible asset influence enterprises?What influences do different intangible assets have on promotion of enterprise competitiveness?What influence will the promotion ofquantity and quality