摘要
企业创新能力是企业系统完成与创新有关各项活动的能力。它的评价和比较对于明确企业的竞争优势及针对现状存在的不足找到企业创新提升路径有重要意义。采用内容分析法收集2014年870家国有上市公司财务报告中有关企业创新行为的指标数据评价企业创新能力,并对国有上市公司整体的创新能力进行比较分析。建议进一步提升国有上市公司创新能力应从推进合作创新、激励地方政府创新投入积极性、明确政府对区域共性问题的政策支持以及提高创新转化能力和价值实现能力等方面入手。
Innovation ability is what enterprises systematically complete the innovation -related activities. Its evaluation and com- parison are of great significance to clarify the competitive advantage of enterprises and find the improved path of enter- prise innovation. This paper uses the content analysis to collect 870 state - owned listed companies in 2014 financial re- port on the indicators data of enterprise innovation behavior to evaluate corporation innovation ability, and carries on the comparison to the status quo analysis. As for further enhance the innovative ability of state - owned listed companies, it is necessary to promote cooperation and innovation, encourage local governments to invest in innovation, clear policy support for regional common problems, improve transformation ability and value realization ability, etc.
出处
《湖南财政经济学院学报》
2016年第6期98-104,共7页
Journal of Hunan University of Finance and Economics
基金
湖南省自然科学基金项目"环境嵌入性对上市公司酌情披露影响研究"(项目编号:2016JJ6024)
湖南省科技计划项目"产品市场竞争
非财务信息斟酌与投资效率研究"(项目编号:2015ZK3010)
关键词
国有上市公司
创新能力
评价体系
财务报告
state -owned listed companies
innovation ability
evaluation system
financial report