High-tech Enterprise—Chinese Academy of Agricultural Mechanization Sciences

Chinese Academy Of Agricultural MechanizationSciences(CAAMS)is the largest research organizationwith the strongest innovation ability engaged infundamental,application sciences with multiple disciplines,comprehensiveness and gives priority to R&D on modernagriculture equipment while facing the needs of agriculture,countryside and farmers.Since the establishment of CAAMS40 years ago,it coordinated the related Ministries andCommissions of our country to finish researching andmanufacturing over 3000 kinds of agricultural machineries of9 categories,gained more than 2000 scientific and

Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

Evaluation System for High-tech Enterprises'Value Based on Empirical Analysis in China

High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary to redefine the composition of high-tech enterprises'value and thus find the ways to maximize their value. This paper attempted to address the following set of questions: 1. What are the value drivers and how do they affect high-tech enterprises'value? 2. How to establish the value appraisal measure system of high-tech enterprise?

Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

基于竞争情报的企业技术需求识别MTS方法的研究与应用

由于现有企业技术需求多由研发部门提出,且缺乏对企业外部环境和自身情况的分析,造成企业识别的技术需求不能满足企业新产品开发的需要,因此采用竞争情报方法开发了一套有效识别企业技术需求的MTS方法。企业技术需求识别MTS方法在中小企业加以应用,并且在应用中不断优化,优化后的方法主要包括市场需求获取、技术性能映射、技术需求识别三个环节,实践证明这套方法能够解决企业技术需求有效识别的问题。基于竞争情报的企业技术需求识别MTS方法不仅能够应用于企业技术转移的需求识别,解决技术转移的"最先一公里"问题,也能够应用于企业新产品开发的前端,解决企业研发布局的问题。

高新技术企业认定、外部融资激励与企业绩效——基于倾向得分匹配法(PSM)的实证研究

针对融资约束背景下高新技术企业认定内部激励机制的不足,本文手工整理政府对高新技术企业的资质认定数据,以2008—2018年A股上市公司为样本,采用倾向得分匹配法(PSM)考察高新认定的外部融资激励机制在缓解高新企业融资约束并促进其创新发展的可行性和有效性。研究表明:融资约束情景下,高新资质认定的外部融资激励机制对企业创新绩效及经营业绩具有额外激励效应;企业面临的融资约束越大,激励效果越显著。进一步研究发现,高新认定的外部融资激励效应在金融市场化程度较高的地区、非国有企业以及中小企业样本中表现更为显著。研究结论扩展了融资约束相关理论研究的边界,深化了选择性产业政策影响产业发展的作用机制的理解,对政府合理论证各项政策的影响力具有一定的参考价值。