中国制造业上市公司无形资产投入的绩效分析  

The Analysis of The Performance of Tntangible Assets in Manufacturing Listed Companies

作　　者：陈文府[1] 赵青青[1] 

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《牡丹江师范学院学报（社会科学版）》2017年第4期57-62,共6页Journal of Mudanjiang Normal University(Social Sciences Edition)

基　　金：教育部规划基金项目(11YJA790012)

摘　　要：利用我国172家制造业上市公司平衡面板数据构建回归模型,探究无形资产投入的绩效。结果表明:不同类型无形资产对公司经营业绩的影响具有差异。其中,土地使用权对公司业绩的影响最为显著,技术性无形资产与汽车制造业经营业绩呈负相关关系,其他类无形资产与食品制造业经营业绩也呈负相关关系。同时,不同规模公司中,土地使用权与大规模、中等规模公司盈利能力之间具有显著的正相关关系,而技术性无形资产只对小规模公司经营业绩产生正向影响。In this paper,using the data of balance of 172 manufacturing listed companies of our country to build regression model,to explore the performance of intangible assets' investment.The results show that the influence of different types of intangible assets on the company's operating performance has the difference.Among them,the land use right of company performance is most significantly,the influence of technological intangible assets and auto manufacturing are negatively related to profitability,other types of intangible assets and food manufacturing companies operating performance is negatively correlated.At the same time,the company in different scale,the land use right with large,medium-sized company has a significant positive correlation between profitability,and the technical intangible assets only positive impact on small company performance.

关 键 词：上市公司 无形资产 主营业务收入 技术性无形资产 

分 类 号：F426[经济管理—产业经济]