本文選題：飲料制造業(yè) + 無形資產��； 參考：《北京交通大學》2014年碩士論文

【摘要】：在知識經濟時代,無形資產越來越受到關注,尤其是在其企業(yè)價值創(chuàng)造中所發(fā)揮的作用。伴隨著科技的不斷進步,無形資產的地位也不斷凸顯,已然成為現代經濟社會中企業(yè)核心競爭力的重要因素。2006年財政部發(fā)布新會計準則,該準則對無形資產概念的界定和適用范圍都發(fā)生了一定的變化,新準則的實施必然會使部分上市公司無形資產的數額和計量方法發(fā)生明顯變化。而飲料制造業(yè)近年來業(yè)績飆升,各類商標、廣告權之爭不斷,也正顯示出該行業(yè)對無形資產的重視。本文正是基于此來研究新準則實施后我國飲料制造業(yè)無形資產對企業(yè)價值的影響。 本文對我國飲料制造業(yè)典型的25家上市公司從定性研究和定量分析兩個角度進行分析。首先通過理論分析來說明了無形資產在企業(yè)價值創(chuàng)造中的作用,其次對我國飲料制造業(yè)上市公司無形資產進行描述性分析來了解無形資產發(fā)展現狀,最后利用相關模型進行實證分析來驗證無形資產在企業(yè)價值創(chuàng)造中的實際作用。實證分析通過借鑒前人的經驗,構建相對應的模型來一一研究無形資產對企業(yè)經營績效的影響、無形資產的價值相關性以及無形資產攤銷和減值信息的價值相關性。此外,又構建了飲料制造業(yè)的績效評價綜合模型來取代單一指標,對模型進行穩(wěn)健性檢驗。研究結果表明,我國飲料制造業(yè)無形資產科技含量不高,土地使用權占比較大；無形資產對短期內的企業(yè)經營績效有顯著的影響,但無形資產信息對股票市場而言沒有價值相關性；進一步利用剔除土地使用權后的無形資產進行模型檢驗,同樣發(fā)現該信息對股票市場不具有價值相關性。
[Abstract]:In the era of knowledge economy, intangible assets are paid more and more attention, especially in the value creation of enterprises. With the continuous progress of science and technology, the status of intangible assets has become an important factor in the core competitiveness of enterprises in modern economic society. In 2006, the Ministry of Finance issued new accounting standards. The definition and application scope of the concept of intangible assets have been changed, and the implementation of the new standard will inevitably make the amount and measurement methods of intangible assets of some listed companies change obviously. The beverage industry has seen a surge in results in recent years, with competition over trademark and advertising rights showing the industry's emphasis on intangible assets. This paper is based on this to study the impact of intangible assets in beverage manufacturing industry on enterprise value after the implementation of the new standards. In this paper, 25 typical listed companies in beverage manufacturing industry in China are analyzed from two aspects: qualitative research and quantitative analysis. First of all, it explains the role of intangible assets in the creation of enterprise value through theoretical analysis, and then analyzes the intangible assets of listed companies in the beverage manufacturing industry to understand the current situation of intangible assets development. Finally, empirical analysis is carried out to verify the actual role of intangible assets in enterprise value creation. The empirical analysis studies the influence of intangible assets on business performance, the value correlation of intangible assets, and the value correlation of amortization and impairment information of intangible assets. In addition, the comprehensive performance evaluation model of beverage manufacturing industry is constructed to replace a single index and to test the robustness of the model. The results show that the intangible assets of beverage manufacturing industry in China are not high in science and technology, and land use rights are relatively large, and intangible assets have a significant impact on the business performance of enterprises in the short term. However, the information of intangible assets has no value relevance to the stock market. Further using the intangible assets after excluding the land use right to carry on the model test, it is also found that the information has no value relevance to the stock market.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.82

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