| 我国工业企业技术资产利润贡献份额及影响因素研究 |
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| 引用本文： | 孙凤娥.我国工业企业技术资产利润贡献份额及影响因素研究[J].工业技术经济,2012(5):46-53. |
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| 作者姓名： | 孙凤娥 |
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| 作者单位： | 中国社会科学院,北京,102488 |
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| 摘 要： | 本文以2007～2009年制造业A股上市公司为样本,运用改进后的柯布-道格拉斯生产函数,通过实证研究测算了工业企业各项资产的相对效率及技术资产的利润贡献份额。研究结果表明:技术资产的利润率要高于固定资产及人力资产;技术成熟度不同、规模不同及所有权性质不同的行业技术资产利润贡献份额不同。企业应优化资本配置,提高投资效率。
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| 关 键 词： | 工业企业 技术资产 利润贡献 |
Technology Assets Profit Contribution of Chinese Industrial Enterprise |
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| Sun Feng'e.Technology Assets Profit Contribution of Chinese Industrial Enterprise[J].Industrial Technology & Economy,2012(5):46-53. |
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| Authors: | Sun Feng'e |
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| Institution: | Sun Feng’e(China Academy of Social Science,Beijing 102488,China) |
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| Abstract: | Taking the manufacturing A-share listed companies as examples and using the refined C-D production function as method,this paper measured the contributions of each asset on industrial enterprises’ profit.Research shows:the profit rate of technology asset is higher than other assets,and companies with different technology maturity,different scale and different properties of ownership have different contribution shares of technology assets.Companies should refine the allocation of capital and increase the efficiency of investment. |
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| Keywords: | industry enterprise technology asset profit contribution |
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