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chuang xin fa zhan li nian xia qi ye zi zhu chuang xin dong li ji zhi yan jiu ji yu shi chang lei xing cha yi de shang yu wu xing zi chan yu qi ye jia zhi de xiang guan xing
Author(s): 
Pages: 42-48
Year: Issue:  21
Journal: Finance and Accounting Monthly

Keyword:  创新商誉无形资产企业价值市场类型;
Abstract: 本文通过构建回归分析模型,从市场类型差异视角,深入分析商誉、无形资产与企业价值的相关关系,研究创新发展理念下企业自主创新动力机制问题。研究发现,资本市场对并购商誉给予了认可。但在单独考虑不同市场类型时,商誉对企业价值提升并无显著作用,表明商誉对企业价值的增效作用在于不同市场类型企业之间的协同增进;无形资产并未成为企业提升市场价值的主要动因,表明现阶段无形资产构成中技术性无形资产比重偏低。由此可知,企业需要通过自主研发开展创新活动,进而有效提升市场估值水平。
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