低碳板块上市公司技术创新对财务绩效的影响研究

发布时间：2018-11-09 12:43

【摘要】：目前，，低碳经济已成为全球经济的潮流和趋势。低碳经济的发展必将迎来“新的工业革命”。面对美好的前景和巨大的商机，吸收新技术、打造低碳核心竞争力成为中国企业当前的首要任务。国内外学者在发展低碳经济方面基本取得了一个共识，就是减少排放的一个关键途径就是开发和使用低碳技术。因此，实现低碳经济关键在于技术创新，企业抢占低碳经济商机赢得发展关键也在于技术创新。为了使企业认识到发展低碳经济的紧迫性，鼓励企业进行低碳技术创新，获得经济效益和环境效益的双赢，文章选取了具有代表性的低碳企业——低碳经济板块的上市公司来分析技术创新对企业财务绩效的影响，期望为企业发展低碳经济找到动力和依据。本文首先在文献研究的基础上，建立了针对低碳企业的财务绩效指标体系，选取了具有代表性的财务绩效指标和技术创新指标，并从五方面提出了研究假设，然后根据指标的类型分别建立了修正的柯布-道格拉斯（Cobb-Douglas）生产函数模型和多元线性回归模型两种数理模型，最后以低碳经济板块上市的44家上市公司为研究对象，选取各公司2006年——2010年的面板数据，运用SPSS17.0和EXCEL2003，将财务绩效指标视为因变量，技术创新指标视为自变量，进行相关分析，以探求企业进行低碳技术创新对财务绩效的影响。研究发现：短期内，研发费用投入仅对盈利能力和偿债能力有影响。RD人员投入对当期财务绩效各方面均不存在影响，但是对以后的财务绩效有促进作用。
[Abstract]:At present, the low-carbon economy has become the trend and trend of the global economy. The development of low-carbon economy will usher in a new industrial revolution. In the face of bright prospects and huge business opportunities, absorbing new technologies and building low-carbon core competitiveness has become the top priority of Chinese enterprises. Scholars at home and abroad have basically reached a consensus on the development of low-carbon economy, that is, a key way to reduce emissions is to develop and use low-carbon technologies. Therefore, the key to realize low-carbon economy lies in technological innovation, and the key for enterprises to seize the business opportunities of low-carbon economy and win development lies in technological innovation. In order to make enterprises aware of the urgency of developing a low-carbon economy and to encourage enterprises to innovate in low-carbon technologies to achieve win-win economic and environmental benefits, This paper selects the representative low-carbon enterprise, the listed company of low carbon economy, to analyze the influence of technological innovation on the financial performance of the enterprise, hoping to find the motive force and basis for the enterprise to develop the low-carbon economy. Firstly, based on the literature research, this paper establishes the financial performance index system for low-carbon enterprises, selects representative financial performance indicators and technological innovation indicators, and puts forward the research hypotheses from five aspects. Then, according to the type of indicators, two kinds of mathematical models, modified Cobb-Douglas production function model and multivariate linear regression model, are established respectively. Finally, 44 listed companies listed in low-carbon economy are taken as the research objects. The panel data of every company from 2006 to 2010 are selected, and the financial performance index is regarded as dependent variable by SPSS17.0 and EXCEL2003, and the technology innovation index is regarded as independent variable, and the relevant analysis is carried out. In order to explore the impact of low carbon technology innovation on financial performance. It is found that in the short term, R & D expenditure only has an impact on profitability and solvency. RD personnel investment has no effect on current financial performance, but it can promote financial performance in the future.
【学位授予单位】：中北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F273.1;F275;F832.51

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