技术投入对农林牧渔企业的盈利能力、资本积累的非线性影响  

Nonlinear Impacts of Technology Investment on Profitability, Capital Accumulation of Agroforestry, Husbandry and Fishery Enterprises

作　　者：农丽娜[1] NONG Li-na(Nanning Central Sub-branch of People s Bank of China,Nanning 530028,Guangxi,China)

机构地区：[1]中国人民银行南宁中心支行

出　　处：《江苏经贸职业技术学院学报》2019年第6期13-15,60,共4页Journal of Jiangsu Institute of Commerce

摘　　要：对2001—2016年面板数据进行实证分析,发现:长期的技术投入与资本积累能够增强农林牧渔业企业的盈利能力,但是在短期未必能取得积极的、实时的效果。企业需要根据自身实际情况,在不同发展阶段合理配置经济技术资源,并相应调整各财务指标在绩效评价当中的权重。具体来说,对低于临界值的技术投入比率可以随着比率数值的增加而适当增加权重,对高于临界值的技术投入比率则可以适当降低权重;资本积累率的权重需要每隔几年调整一次,以体现资本积累与盈利能力之间关系的阶段性、突变性。除了加强技术投入与资本积累,农林牧渔业的企业还需要进行体制机制改革,增强盈利能力。Empirical analyses based on panel data between 2001 and 2016 show that technology investment and capital accumulation can significantly affect profitability of agroforestry,husbandry and fishery enterprises in the long run,but cannot cast positive and realtime effects on enterprises in the short run.Enterprises should allocate economic and technologic resources reasonably in different phases,and correspondingly adjust weights of financial ratios in course of performance assessment.Firstly,the weight of technology investment should be raised when the rate of technology investment is under the critical value,while the weight of technology investment should be reduced when the rate of technology investment exceeds the critical value.Secondly,the weight of capital accumulation should be adjusted every few years in order to reflect periodical and mutagenic relationship between profitability and capital accumulation.Thirdly,profitability should be raised by way of system and mechanism reform besides technology investment and capital accumulation.

关 键 词：资本积累率 技术投入比率 成本费用利润率 

分 类 号：F324[经济管理—产业经济]