摘要：当今，高新技术企业吸引了越来越多的投资者的目光。国家也大力鼓励与支持高新技术企业和企业无形资产的发展。想要对高新技术企业的研究就必须对企业中的无形资产进行研究。本文选择了30家企业分析了其2015年报表中的六项指标，通过多元线性回归方程进行研究。由于每个企业的发展情况不一样，在未来的研究中，选取的分析样本数量可以更多。

全文将分为五章来论述。本文选取高新技术企业作为研究对象，研究无形资产和企业竞争力之间的关系，首先选择了无形资产的测量指标；其次构建了无形资产与高技术产业关系的概念模型；然后采用文献研究法，调研报告法，实证研究法，案例分析法对概念模型进行了实证检验。并以中材国际为例做了案例分析，研究了此企业近五年的财务报表，分析了各项指标。最后研究发现：企业大力发展知识和技术等无形资产是企业提高创新能力和竞争力的关键和核心。在发展的同时不能盲目发展企业无形资产的数量，依照别人发展的路线。74677

毕业论文关键字：高新技术；核心竞争力；无形资产

Research on the Relationship between Intangible Assets of Listed High - tech Enterprises and Core Competitiveness of Enterprises

Abstract: Nowadays, high-tech enterprises to attract more and more investors look。 The state also strongly encourages and supports the development of high-tech enterprises and enterprise intangible assets。 Want to study the high-tech enterprises must be on the intangible assets in the enterprise to study。 This paper selected 30 companies to analyze the six indicators in their 2015 report, through the multiple linear regression equation for research。 As the development of each enterprise is not the same, in the future study, the number of selected samples can be more。

The full text will be pided into five chapters to elaborate。 The research object of this paper is high-tech industry, studies the relationship between intangible assets and enterprise competitiveness, first chooses the measurement index of intangible assets, and constructs the conceptual model of the relationship between intangible assets and high-tech industry。 Then, Research report method, empirical research method, case analysis method for the empirical model of the empirical test。 Taking Sinoma International as an example, Sinoma International made a case study to study the financial statements of this enterprise for the past five years and analyzed the indexes。 Finally, the study found that: enterprises to develop knowledge and technology and other intangible assets is the enterprise to improve innovation and competitiveness of the key and core。 In the development of the same time can not blindly develop the number of enterprise intangible assets, in accordance with the development of others line。

Key words: high – tech; core competitiveness; intangible assets

目录

一、 绪论 1

（一） 研究背景和意义 1

1、 研究背景 1

2、 研究意义 1

（二） 国内外研究现状 1

1、 国外现状 1

2、 国内现状 2

3、 现有研究述评 2

(三） 研究内容和方法 2

1、 研究内容 2

2、 研究方法 3

二、高新技术企业无形资产相关理论的论述