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A Research Of Three-dimensional State-owned Enterprises Financial Evaluation System Of Independent Innovation

Posted on:2012-12-04Degree:MasterType:Thesis
Country:ChinaCandidate:D H YangFull Text:PDF
GTID:2219330368475989Subject:Accounting
Abstract/Summary:PDF Full Text Request
As economic globalization is accelerating, the world's political structure and the pattern of rapid economic restructuring, economic, defense and other key areas of contention between countries increasingly complex and intense, in which innovation becomes increasingly important. China's state-owned enterprises as the main corporate forms of economic organization, leading the power, steel, chemicals and machinery and other capital-intensive sector and aerospace and other strategic industries. In recent years, the state actively promote independent innovation, and provide financial and tax support vigorously. However, whether the ability of independent innovation of state-owned enterprises improved significantly, what problems, how to adjust national support policies need to evaluate the enterprise independent innovation in science on the basis of the level to proceed. Although the theory and practice community has a lot of financial evaluation system, but more focused on performance evaluation systems, lack of innovation considerations, not taking into account time, space, the main impact of the three dimensions. Therefore, the establishment of a three-dimensional state-owned enterprise innovation system is the financial evaluation is necessary.The time value of theory, space theory, subject theory, evaluation theory, innovation theory and the life cycle theory as the cornerstone of the domestic and international corporate financial evaluation of research results, respectively, described the state-owned enterprises, independent innovation, financial evaluation system of three-dimensional theoretical implications, combined with related theoretical analysis, the independent innovation of state-owned enterprises provide three-dimensional evaluation of the theory of financial support.By analyzing the innovation of state-owned enterprises and financial evaluation of the status quo, from the time dimension, space dimension and three levels of analysis of the main dimensions of the financial evaluation of independent innovation of state-owned enterprises Obstacles, in this basis, the further construction of state-owned three independent innovation of enterprises financial evaluation index system. Based on the characteristics of existing research methods and the research questions are unique, the use of subjective weighting method and the objective weighting method, the weight indicators are given. Entropy method using a model built on the results of new tests. Select the four major economic regions of eight state-owned and state holding enterprises in the data model, respectively, eight state-owned enterprises obtained the results of financial evaluation, financial evaluation results through analysis, how to safeguard the implementation of the three independent innovation of state-owned enterprises Suggestions financial evaluation system.
Keywords/Search Tags:State-owned Enterprises, Innovation, Three-dimensional
PDF Full Text Request
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