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知识经济时代,知识和技术是最为重要的生产要素,技术创新通过构建企业核心竞争力,进而改善企业财务绩效。文章在总结现有相关研究的基础上,利用陕西省制造业上市公司专利和财务数据,建立回归模型,实证分析了企业不同属性的技术创新对财务绩效的影响,在此基础上,为企业技术创新的理论研究提供实证支持,为企业技术创新战略管理提供指导,为改善企业财务绩效提供决策依据。
In the era of knowledge-based economy, knowledge and technology are the most important production factors. Technological innovation can improve the financial performance of enterprises through building the core competitiveness of enterprises. On the basis of summarizing the existing related research, this paper uses the patent and financial data of listed manufacturing companies in Shaanxi Province to establish a regression model and empirically analyzes the impact of technological innovation of different attributes on financial performance. Based on this, Innovative theoretical research to provide empirical support for the strategic management of technological innovation to provide guidance to improve corporate financial performance to provide a basis for decision-making.