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

1、分類號學校代碼!Q5壘2密級學號—201302—030324高新技術企業(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學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