知识产权运营战略中的会计决策:理论机理与实证检验  

The Impact of Enterprise Management Accounting System on the Operational Performance of Intellectual Property Rights:Research on the Background of Innovation-driven Development Strategy

作　　者：杜晓荣[1] 梁妍 薄娇娇 Du Xiaorong;Liang Yan;Bo Jiaojiao

机构地区：[1]河海大学商学院,南京210098

出　　处：《南京社会科学》2020年第12期26-34,共9页Nanjing Journal of Social Sciences

摘　　要：知识产权是创新驱动发展的核心要素,提高企业知识产权运营绩效,是贯彻落实创新驱动发展战略的重要路径。会计决策职能主要通过企业管理会计系统来实现,管理会计系统是着力于企业价值创造的决策系统,实现企业价值最大化是企业知识产权运营和管理会计的共同目标。基于结构方程模型的实证分析结果表明,管理会计应用环境、管理会计活动、管理会计工具方法和管理会计信息与报告四要素对知识产权运营绩效有显著正向影响,且管理会计应用环境对知识产权运营绩效的促进作用最大。因此,应对管理会计四要素进行全面优化,切实提升管理会计系统的质量和效率,为企业提高知识产权运营绩效提供强力支撑。Intellectual property is the core pillar of innovation-driven.Improving the operation performance of intellectual property rights can promote enterprises to implement innovation-driven development strategy.Accounting decision-making function is mainly through the enterprise management accounting system,management accounting system is a decision-making system focusing on the creation of enterprise value.To maximize enterprise value is the common goal of enterprise intellectual property operation and management accounting.In this paper a structural equation model is established to empirically analyze the impacts that the four factors,i.e.application environment of management accounting,management accounting activities,tools and methods of management accounting and information and reports of management accounting,on the operation performance of intellectual property rights.The results show that all the four factors have a significant positive correlation with the operation performance of intellectual property rights,and the application environment of management accounting plays the most important role in promoting the operation performance of intellectual property rights.It provides empirical evidence for enterprises to improve the operation performance of intellectual property rights and better implement the innovation-driven development strategy.

关 键 词：会计决策 管理会计 知识产权 运营绩效 创新驱动 

分 类 号：F230[经济管理—会计学]