摘 要在信息全球化时代，企业面临着巨大的机遇和挑战，伴随着生产结构和技术的变化，贸易保护zhuyi的消失，新的市场和新的竞争对手的迅速增长，只有进行创新才能更好地应对这些挑战。因此，增强自主创新能力、建设创新型国家和大力发展创新型企业成为现阶段我国重要的发展战略。而国家要实现科技跨越式发展，保持国民经济长期平稳发展，就必然要大力发展创新型企业。如何客观、科学地评价创新型企业财务绩效也成为理论界和实务界研究的热点问题。本文以在创业板上市的14家江苏省创新型企业和14家浙江省创新型企业为研究对象，采用因子分析对其2014年的财务状况及经营成果进行分析，明确影响创新型企业财务绩效的主要因素，提出提升创新型企业财务绩效的相关建议，为政府和企业制定相应的政策提供依据。86387

毕业论文关键词：创新；创新型企业；财务绩效

Study on Innovative enterprise financial performance evaluation

——Evidence from Jiangsu province and Zhejiang province 

Abstract

In the information age of globalization, with the change of production structure and technology, the loss of trade protectionism, the rapid growth of new markets and new competitors,the enterprise is facing great opportunities and challenges。Only innovation can respond to these challenges better。 Therefore, our country put forward to enhance the independent innovation ability, building an innovative country and develop innovative companies as a national important development strategy。It is inevitable to develop the innovative companies if countries want to achieve development of science and technology and maintain long-term stable development of national economy。 How to evaluate the innovative enterprise financial performance objectively and scientifically has become a hot problem。In this paper,I choose 14 innovative enterprises in Jangsu province and 14 enterprises in Zhejiang province as the research object,use the factor analysis to analyze its financial position and operating results in 2014,and study the main factors which influence the innovation enterprise financial performance,give relevant Suggestions for promoting innovative enterprise financial performance,and also provide reference for the government and enterprises’ policy。

Keywords: Innovation; Innovative enterprises; Financial performance 

目 录

0 引言 1

1创新型企业概述 1

1。1创新型企业内涵及界定 1

1。2创新型企业的特点 3

2财务绩效评价及评价方法 4

2。1绩效 4

2。2财务绩效 4

2。3财务绩效评价 5

2。4财务绩效的评价方法 5

3创新型企业财务绩效评价的实证分析 7

3。1创新型企业财务绩效评价指标体系构建 7

3。2样本选取与数据来源 8

3。3因子分析适应度检验 9

3。5因子得分及排名 12

3。6具体分析 13

4。提高江苏省和浙江省创新型企业财务绩效的建议 16

4。1严格把控企业现金流量，重视提升企业的偿债能力 16