| With human society into the 21st century, the world economy has been transforming from industrial economy to the knowledge economy. The continuous appearance of scientific and technological achievements such as 3G mobile communication network, new energy vehicles have changed the world economic pattern. Many well-known multinational enterprises are committed to continuing innovation of technology and management. Under the background of the economic globalization, information network, high technology rapid development, Chinese enterprise operations are faced with fierce international competition. While innovation has become the power source which makes China enterprises survival and advance, the innovation ability has also become the core capability of China enterprises development. The problems about how to enhance the innovative ability of enterprise and how to make enterprises strive for the initiative in international economic and technological competition have become the hot topics of the international researches.Along with the constant importance of the enterprise innovation ability, it will have a very important theoretical and realistic significance to study the influence of the high-tech enterprises management performance on a unique perspective with high and new technology enterprise innovation ability. For the 21st century being the high-tech economy era, high-tech enterprises represent the future direction of enterprises development. As the subject of innovation, high-tech enterprises which led to technology and innovation become the important strength to promote the enterprise innovation, and core power in the international competition with its high technology, high benefit, high intelligence and high investment, high competition etc. The rise and development of high-tech enterprises not only give an expression to improve our country independent innovation ability, but also are considerable approaches which bring about our country rapid economic growth and enhance our country enterprise international competitiveness. Researching this issue will help to promote the high-tech enterprises sustained innovative capabilities, help to improve the competitiveness of the enterprises, help to enhance the management of the enterprise performance, thus pointing out the direction for enterprises to improve performance through innovation.Focusing on the characters and influencing factors of hi-tech enterprise innovation ability, this paper theoretically researches the theories about the high-tech enterprise innovation capability and business performance in detail, using the empirical methods to research the degree of influence between high-tech enterprise innovation ability and the business performance. The paper structure and main content lay as follows:the first chapter outlines the background and meaning, the research situation, the research contents and methods, innovation and deficiencies of this paper, followed by its structure and the status quo of the research from both at home and abroad. The second chapter defines related concepts of the innovation ability and high-tech enterprises, and expounds the status quo of the high-tech enterprise innovation ability. The third chapter elaborates the theoretical framework of the high-tech enterprise management performance, and theoretically analyzes effect mechanism about how high-tech enterprise innovation ability to affect operating performance. The fourth chapter takes empirical research about the relationship between high-tech enterprises innovation ability and business performance, constructing the linear model with the related data and sample selection of the listed high-tech enterprises. Based on empirical research, the fifth chapter takes research conclusion and the advice of improve high technology enterprise innovation ability and business performance, and finally puts forward some suggestions to the prospect of research.The innovation point of this paper is that the thesis research Angle is novel. This paper adopts combining process view of the theory of the innovation ability, compelled with the characteristic of high technology and fast product updates, and defines the high-tech enterprise innovation concept, systematically analyzing the elements of the high-tech enterprise innovation capability. At the same time this paper deeply studies the ways and mechanism which high-tech enterprise innovation ability influence enterprise management performance from the management accounting perspective of the performance evaluation. In addition, this paper analyzes the present situation of China's high-tech enterprise innovation by using descriptive statistics analysis, and takes empirical research by selecting 2007-2010 listed high-tech enterprise annual data, establishing relation model the relationship between the sample enterprise innovation ability and operating performance, pertinently put forward the improving of China's high-tech enterprise innovation ability of countermeasures. |
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