Research On The Relationship Between Intangible Assets And Corporate Performance Based On Three Regional Economic Perspective

The impact of intangible assets on corporate performance has been one of the hot topics in academic circles.In the past,the research on the relationship between intangible assets and the performance of listed companies mainly focused on the relationship between the internal structure of intangible assets and corporate performance,and did not discuss the important factor of regional differences.In recent years,the country attaches great importance to economic regional integration,regional economic integration has risen to an important national strategy.And the country attaches great importance to the building of innovation capacity,held in October 2016,the Sixth Plenary Session of the 18 th CPC Central Committee: continue to unswervingly follow the path of independent innovation.The intangible assets,as an important asset representing the core creativity of enterprises,is of great significance for enterprises to gain competitive advantage.Therefore,under the guidance of relevant national documents,it is of theoretical value and practical significance to explore the relationship between intangible assets and corporate performance in the three economic regions of Beijing-Tianjin-Hebei,Yangtze River Delta and Pearl River Delta.This paper chooses the three economic zones of Beijing-Tianjin-Hebei region,Yangtze River Delta and Pearl River Delta as the research object.Taking A-share listed companies in Shanghai and Shenzhen as the samples,from 2010 to 2015,the first three economic zones Intangible assets and the internal structure of intangible assets,and then analyzes the relationship between different types of intangible assets and corporate governance performance in each region.Based on the above research results,this paper puts forward their respective suggestions for the improvement of Beijing-Tianjin-Hebei region,the Yangtze River Delta and the Pearl River Delta,and the improvement and development of the land-use system to optimize the orientation and strategy of intangible assets in the three economic zones provide some theoretical basis.This paper is divided into six chapters,the first chapter,introduction including the research background,research significance,research content,research methods,article innovation and the structure of the article framework.The second chapter,domestic and foreign literature review.The third chapter,the definition of the concept and theoretical analysis.The definition of intangible assets;the definition of intellectual property rights;the delimitation of Beijing-Tianjin-Hebei region,Yangtze River Delta and Pearl River Delta;Chapter IV,the design of empirical research on the relationship between intangible assets and firm performance.The fifth chapter is the empirical analysis of the relationship between intangible assets and corporate performance in Beijing-Tianjin-Hebei region,Yangtze River Delta and Pearl River Delta.Chapter 6,relevant conclusions and policy recommendations,and illustrates the limitations of this study.