高新技術(shù)企業(yè)無形資產(chǎn)質(zhì)量對其成長能力的影響研究.pdf

1、分類號學(xué)校代碼!Q5壘2密級學(xué)號—201302—030324高新技術(shù)企業(yè)無形資產(chǎn)質(zhì)量對其成長能力的影響研究ImpactofIntangibleAssetsQualityonTheGrowthAbilityofTheNewAndHighTechnologyEnterprises指導(dǎo)教師姓名、職稱塞』吐垂整撞研究方向盛查簦壟金鹽盈寇湖南師范大學(xué)學(xué)位評定委員會辦公室二。一六年五月ABSTRACTTherisingofthenewandhigh

2、technologyenterprisesCanbetracedbackto1950Inrecentyears，thenewandhightechnologyenterpriseshavemaintainedagooddevelopingtendencyandmadegreatcontributionsforChina’SGDPgrowthIntangibleassetsareanimportantassetwhichreflectst

3、hecorecompetenceinthenewandhightechnologyenterprises，anditsqualityistheimportantfactortoaffectthegrowthabilityofenterprisesAtpresent，thestudiesrelatedtothequalityofintangibleassetsstayedonthequalitativeresearchstage，ther

4、ewaslessresearchespeciallyfortheempiricalstudyoftheintangibleassetqualityTheresearchobjectisdefinedasthenewandhightechnologyenterpriseswhichwereA—sharelistedinShenzhenStockExchangeandobtainedthenewandhightechnologydiffer

5、entiatesfrom2012to2014Firstofall，onbasisoftherelatedtheoreticalfoundationsuchasbeingness，profitabilityandriskoftheintangibleassetquality，wechoosesomesuitableindexestoevaluatetheintangibleassetqualityinthenewandhightechno

6、logyenterprisesTheindexesaregottenfromfouraspects：a)thebeingnessfeatureoftheintangibleassetquality；b)theprofitabilityfeatureoftheoverallqualityofintangibleassets；C)theprofitabilityfeatureofassetgroups’qualitycombiningint

7、angibleassetwithtangibleasset；d)theriskfeatureoftheintangibleassetqualityThen，variablesarechosentoevaluatethegrowthabilityofenterprisesfromdevelopmentability，profitability，debtabilityandoperationabilitySimultaneously，the