發(fā)布時(shí)間：2018-05-15 20:59

  本文選題：飲料制造業(yè) + 無(wú)形資產(chǎn)��； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：在知識(shí)經(jīng)濟(jì)時(shí)代,無(wú)形資產(chǎn)越來(lái)越受到關(guān)注,尤其是在其企業(yè)價(jià)值創(chuàng)造中所發(fā)揮的作用。伴隨著科技的不斷進(jìn)步,無(wú)形資產(chǎn)的地位也不斷凸顯,已然成為現(xiàn)代經(jīng)濟(jì)社會(huì)中企業(yè)核心競(jìng)爭(zhēng)力的重要因素。2006年財(cái)政部發(fā)布新會(huì)計(jì)準(zhǔn)則,該準(zhǔn)則對(duì)無(wú)形資產(chǎn)概念的界定和適用范圍都發(fā)生了一定的變化,新準(zhǔn)則的實(shí)施必然會(huì)使部分上市公司無(wú)形資產(chǎn)的數(shù)額和計(jì)量方法發(fā)生明顯變化。而飲料制造業(yè)近年來(lái)業(yè)績(jī)飆升,各類商標(biāo)、廣告權(quán)之爭(zhēng)不斷,也正顯示出該行業(yè)對(duì)無(wú)形資產(chǎn)的重視。本文正是基于此來(lái)研究新準(zhǔn)則實(shí)施后我國(guó)飲料制造業(yè)無(wú)形資產(chǎn)對(duì)企業(yè)價(jià)值的影響。 本文對(duì)我國(guó)飲料制造業(yè)典型的25家上市公司從定性研究和定量分析兩個(gè)角度進(jìn)行分析。首先通過(guò)理論分析來(lái)說(shuō)明了無(wú)形資產(chǎn)在企業(yè)價(jià)值創(chuàng)造中的作用,其次對(duì)我國(guó)飲料制造業(yè)上市公司無(wú)形資產(chǎn)進(jìn)行描述性分析來(lái)了解無(wú)形資產(chǎn)發(fā)展現(xiàn)狀,最后利用相關(guān)模型進(jìn)行實(shí)證分析來(lái)驗(yàn)證無(wú)形資產(chǎn)在企業(yè)價(jià)值創(chuàng)造中的實(shí)際作用。實(shí)證分析通過(guò)借鑒前人的經(jīng)驗(yàn),構(gòu)建相對(duì)應(yīng)的模型來(lái)一一研究無(wú)形資產(chǎn)對(duì)企業(yè)經(jīng)營(yíng)績(jī)效的影響、無(wú)形資產(chǎn)的價(jià)值相關(guān)性以及無(wú)形資產(chǎn)攤銷和減值信息的價(jià)值相關(guān)性。此外,又構(gòu)建了飲料制造業(yè)的績(jī)效評(píng)價(jià)綜合模型來(lái)取代單一指標(biāo),對(duì)模型進(jìn)行穩(wěn)健性檢驗(yàn)。研究結(jié)果表明,我國(guó)飲料制造業(yè)無(wú)形資產(chǎn)科技含量不高,土地使用權(quán)占比較大；無(wú)形資產(chǎn)對(duì)短期內(nèi)的企業(yè)經(jīng)營(yíng)績(jī)效有顯著的影響,但無(wú)形資產(chǎn)信息對(duì)股票市場(chǎng)而言沒(méi)有價(jià)值相關(guān)性；進(jìn)一步利用剔除土地使用權(quán)后的無(wú)形資產(chǎn)進(jìn)行模型檢驗(yàn),同樣發(fā)現(xiàn)該信息對(duì)股票市場(chǎng)不具有價(jià)值相關(guān)性。
[Abstract]:In the era of knowledge economy, intangible assets are paid more and more attention, especially in the value creation of enterprises. With the continuous progress of science and technology, the status of intangible assets has become an important factor in the core competitiveness of enterprises in modern economic society. In 2006, the Ministry of Finance issued new accounting standards. The definition and application scope of the concept of intangible assets have been changed, and the implementation of the new standard will inevitably make the amount and measurement methods of intangible assets of some listed companies change obviously. The beverage industry has seen a surge in results in recent years, with competition over trademark and advertising rights showing the industry's emphasis on intangible assets. This paper is based on this to study the impact of intangible assets in beverage manufacturing industry on enterprise value after the implementation of the new standards. In this paper, 25 typical listed companies in beverage manufacturing industry in China are analyzed from two aspects: qualitative research and quantitative analysis. First of all, it explains the role of intangible assets in the creation of enterprise value through theoretical analysis, and then analyzes the intangible assets of listed companies in the beverage manufacturing industry to understand the current situation of intangible assets development. Finally, empirical analysis is carried out to verify the actual role of intangible assets in enterprise value creation. The empirical analysis studies the influence of intangible assets on business performance, the value correlation of intangible assets, and the value correlation of amortization and impairment information of intangible assets. In addition, the comprehensive performance evaluation model of beverage manufacturing industry is constructed to replace a single index and to test the robustness of the model. The results show that the intangible assets of beverage manufacturing industry in China are not high in science and technology, and land use rights are relatively large, and intangible assets have a significant impact on the business performance of enterprises in the short term. However, the information of intangible assets has no value relevance to the stock market. Further using the intangible assets after excluding the land use right to carry on the model test, it is also found that the information has no value relevance to the stock market.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.82

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