专利竞争优势与加速化陷阱现象的实证研究——基于中国上市公司专利与盈余关系的考察  

The competitive advantage and acceleration trap of patents:Based on the relationship between patents and earnings of Chinese listed companies

作　　者：徐欣[1] 唐清泉[2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]中山大学管理学院,广东广州510275

出　　处：《科研管理》2012年第6期83-91,共9页Science Research Management

基　　金：国家自然科学基金项目<我国企业R&D创新投入的风险与有效性研究>(70772084);广东省普通高校人文社会科学重点研究基地重大项目<企业研发创新的激励机制研究--技术进步与产业提升的实现途径>(09JDXM79001)的研究成果

摘　　要：本文在对我国上市公司专利数量和行业分布刻画的基础上,通过考察专利与会计盈余之间的关系,检验了专利竞争优势和加速化陷阱两种理论。研究发现,在2000年之后,上市公司的专利呈现快速增长的良好趋势,但是专利的行业分布并不均匀,主要集中在少数几个行业,这反映出我国企业技术创新能力发展的不平衡;总体而言,专利与盈余显著正相关,即专利竞争优势理论在我国大体成立,但是部分行业存在着加速化陷阱的现象,这些行业中数量激增的专利不能提高企业绩效;企业当期新增专利和存量专利对盈余有着不同的影响,新增专利对盈余有显著正向影响,而存量专利则不然,即我国专利存在经济时效。本文的结论为研究企业专利价值提供了新的视角和证据,并为国家深化企业自主创新和完善专利制度建设提供了决策依据和政策建议。On the basis of the patents quantities of Chinese listed companies and industry distribution of patents, a relationship between patents and earnings is empirically analyzed to test the two theories of patent competitive advantage and acceleration trap. It is found that the number of patents of listed companies have a rapid growth after 2000. However, patents distribute unevenly in every industry, they mainly concentrate on a few industry. The fact indicates that the technology innovation ability of Chinese companies has an unbalance developed. Overall, there is a positive and significant relationship between patents and earnings. That means the theory of patent competitive advantage generally holds in China. But there are some phenomena of acceleration trap in some industries. The rapid growth of patents in these industries does not create the value for the enterprises. The incremental patents and patents stock have different effects on earnings. The incremental patents have positive and significant effects on earnings. However for the patents stock, it is not the case. Therefore, there is an economic limitation of patents in China. The conclusion provides the new perspective and evidence for patents value. Some valuable suggestions and decision - making basis for enterprise independent innovation and the development of the patent system are put forward.

关 键 词：专利 会计盈余 专利竞争优势 加速化陷阱 

分 类 号：G306.3[文化科学] F234.4[经济管理—会计学]