我国高新技术企业无形资产与经营业绩相关性研究——基于无形资产明细分类的检验

Study on the Value-Relevance of High-tech Companies' Intangible Assets and Business Performance

基于无形资产与企业业绩相关文献的综述和理论分析,以经国家认定的140家高新技术企业上市公司的数据为研究样本,根据高新技术企业财务报表附注披露的无形资产明细信息,就不同无形资产对企业会计盈余质量的影响进行实证研究。研究结果表明无形资产与高新技术企业的经营业绩显著正相关,技术类无形资产对经营业绩的贡献远大于土地使用权及系统软件类的无形资产。

Based on the previous studies of the relation between intangible assets and company performance,140 new high- tech companies through the national certification were taken as research objects. According to the intangible detail information disclosed in the notes of financial statements,this article carried out the empirical research on the impact of different intangible assets on corporate earnings quality. The study showed intangible assets and high- tech business performance had a significant positive correlation,and the contribution of the technical intangible assets was greater than that of land usage rights and the system software.