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知识技术类无形资产对企业经营绩效的影响_MBA毕业论文DOC

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文本描述
摘要
党的十八次人大报告中提出要建设社会主义文化强国,国家“十二五”
规划提出促进文化产业蓬勃发展与高度繁荣,建设其为国民经济的支柱型
产业,至此,文化产业的发展被提升到国家战略高度。2013年始,文化传
媒概念板块指数因行业并购重组浪潮而水涨船高,成为股市主流热点。本
文将研究置于文化传媒概念板块原因有二:(1)相关学术研究极其匮乏,
本文为其补充理论层面上的支撑;(2)使板块企业精准发展、市场投资
更趋理性,这是本研究现实层面的意义所在

本文首先将无形资产划分为“知识技术类无形资产(KTIA) ”和“资
源使用权类无形资产”;其后立足于经营者角度和投资者角度,即静态既
定性角度和动态前瞻性角度,分别使用财务指标营业利润和市场指标托宾
Q值作为企业经营绩效的测度指标,设计共4组假设和对应模型进行实证
研究,并将结果比对分析;最后得出“经营者和投资者角度,文化传媒概
念板块企业KTIA与经营绩效皆显著相关,资源使用权类无形资产的存在
会使相关程度减弱”的实证结果。这意味着,在我国市场大环境下,文化
传媒领域企业必须重视KTIA的重要作用,只有提髙对其投资积极性和利
用程度,才能增强竞争力、吸引资本市场投资、获得更迅猛发展

关键词:知识技术类无形资产,经营绩效,文化传媒,概念板块
I
ABSTRACT
THE IMPACT OF KNOWLEDGE-TECHNOLOGY INTANGIBLE
ASSETS ON BUSINESS PERFORMANCE: AN EMPIRICAL
STUDY BASED ON THE CONCEPT OF CULTURAL MEDIA
ABSTRACT
The report of the 18th National People&39;s Congress proposed to build a
socialist cultural power, the national second five plan proposed to promote
the great development and prosperity of cultural industries, making it a pillar
industry of national economy, thus, cultural industry Development is elevated
to the national strategic level. At 2013, the cultural media industry set off a wave
of mergers and acquisitions; cultural-media concept plate index has gone up,
become the hottest mainstream hot stock market. This paper will study the
concept of trade media for two reasons. First, to promote the development of
the plate is the core asset of knowledge-technology intangible assets (KTIA),
for this particular academic. Secondly, to help enterprises to better develop the
development of the enterprise. Moreover, conducive to market investors to its
rational investment analysis, which is the content of this study on the reality of
the significance of the level.
This paper first divides intangible assets into intellectual property
intangible assets (KTIA) and resource use right intangible assets. Then,
based on the angle of the operator and the investor perspective. The static
in
北京化工大学硕士学位论文
established angle and dynamic respectively, the use of financial indicators of
the main business profits and market indicators Tobin Q value as a measure of
business performance indicators, design a total of four sets of assumptions and
the corresponding model of empirical research, and the results of the
comparison analysis. Finally, operators and investment Point of view, the
concept of cultural media brand KTIA and business performance are
significantly related to the use of the right to use the type of intangible assets
will reduce the degree of correlation, the empirical results. This means that in
the context of China&39;s market environment, enterprises in the field of cultural
media must pay attention to the important role of KTIA, only to improve its
investment enthusiasm and utilization in order to enhance competitiveness,
attract capital market investment, access to more rapid development.
KEYWORDS : knowledge-technology intangible assets, business
performance, cultural media, concept plate
IV
目录
章绪论1.1研究背景与意义1.1.1研宄背景1.1.2研宄意义 2
1.2研究思路及方法第二章理论回顾与文献综述2.1相关概念 5
2.1.1无形资产及其分类2.1.2知识技术类无形资产及其特征2.1.3经营绩效及其评价角度2.2理论基础 7
2.2.1差异化战略理论2.2.2资源稀缺性理论2.2.3经营者行为理论2.2.4新经济增长理论2.3文献综述 9
2.3.1国外相关研究2.3.2国内相关研宄2.3.3文献评述第三章知识技术类无形资产与经营绩效相关性研宄设计3.1研宄假设 13
3.1.]经营者角度知识技术类无形资产与经营绩效相关性3.1.2经营者角度无形资产总值与经营绩效相关性3.1.3投资者角度知识技术类无形资产与经营绩效相关性3.1.4投资者角度无形资产总值与经营绩效相关性3.2变量解释 14
3.2.1经营者角度变量解释3.2.2投资者角度变量解释v
北京化工大学硕士学位论文
3.3模型构建3.4样本整体描述3.5样本数据来源与选择
..19
第四章知识技术类无形资产与经营绩效相关性实证研宄
21
4.1经营者角度知识技术类无形资产与经营绩效的关系
21
4.1.1描述性统计分析
21
4.1.2相关性分析
23
4.1.3线性回归分析
24
4.2经营者角度无形资产与经营绩效的关系
25
4.2.1描述性统计分析
25
4.2.2相关性分析
27
4.2.3线性回归分析
28
4.3投资者角度知识技术类无形资产与经营绩效关系
29
4.3.1描述性统计分析
29
4.3.2相关性分析
31
4.3.3线性回归分析
32
4.4投资者角度无形资产整体与经营绩效关系
34
4.4.1描述性统计分析
34
4.4.2相关性分析
35
4.4.3线性回归分析
36
_五章结论与建议
38
5.1研宄结论
38
5.2 mX 39
5.3创新点 40
5.4 麵 40
参考文献 42
_ 46
VI Contents
Contents
Chapter 1 Introduction1.1 Research Background and Significance1.1.1 Research Background1.1.2 Research Significance1.2 Research Routes and MethodsChapter 2 Theoretical Review and Literature Review2.1 Related Concepts2.1.1 Intangible Assets and Their Classification2.1.2 KTIA and Their Characteristics2.1.3 Business Performance and Evaluation2.2 Theoretical Basis2.2.1 Differentiation Strategy Theory2.2.2 Resource Scarcity Theory2.2.3 Operator&39;s Behavior Theory2.2.4 New Economic Growth Theory2.3 Literature Review2.3.1 Foreign Related Research2.3.2 Domestic Related Research2.3.3 Literature SummaryChapter 3 Research on the Relationship between KTIA and Business
Performance3.1 Research Hypothesis3.2 Variable Interpretation3.3 Model Building3.4 Sample Overall Description3.5 Sample Data Sources and SelectionsVII
北京化工大学硕士学位论文
Chapter 4 Empirical Study on the Relationship between KTIA and
Business Performance
21
4.1 Operator Perspective KTIA and Operational Performance
21
4.2 Operator Perspective IA and Operational Performance
25
4.3 Investor Perspective KTIA and Business Performance
29
4.4 Investor Perspective IA and Business Performance
34
Chapter 5 Conclusions and Outlook
38
5.1 Analysis Conclusion
38
5.2 Suggest 39
5.3 Innovation
40
5.4 Outlook 40
References
42
Appendix 46
VIII
第一章绪论
第一章绪论
1.1研究背景与意义
1.1.1研究背景
1995年末,我国股市首次提出“概念股”这一名词,《中国证券报》和《上海证
券报》都对这一新兴词汇进行过大篇幅描绘。股市中的概念,往往是随着某个热点话
题应运而生,历经大浪淘沙,符合当今社会主流,或者具有长远意义的概念则会在众
多板块中立稳脚跟,并且随着该领域发展有越来越多的企业加入,进而形成规模,构
成概念板块。概念板块的形成不仅仅是对某一类股票或者公司的概括,更体现了整个
市场对于这一领域的预期达成看好的共识。传播媒体常常被大众简化称之为“传媒”,
作为承载、传递、表达信息资讯的载体,其存在模式并不受规模限制,对信息资讯的
传播渠道也不受形式限制。文化传媒作为一种边缘学科,可以将其理解为当代主流传
媒业文化的一个外延领域。其以高融合度的知识信息为内涵支撑,以极具时代潮流性
的传播手段为发展依托,构建成在现阶段社会格局中独有的传播交流模式

在党的十八次人民代表大会中,时任国家主席胡锦涛在报告中提出要建设社会主
义文化强国,推动文化事业繁荣发扎,加强公共文化事业建设,完善产业体系,优化
产业态势国家“十二五”规
。。。以上简介无排版格式,详细内容请下载查看