企业科技创新的三维价值财务协同机理研究

Study on the Financial Synergetic Mechanism of 3D Value in Enterprise Science and Technology Innovation

作者: 专业:管理科学与工程 导师:张友棠 年度:2008 学位:博士 

关键词
企业科技创新 行业环境适应价值 资源配置价值 利益相关者价值 财务协同

Keywords
Science and Technology Innovation, Industry Environment adapting Value, Resource Allocation Value, Stakeholder Synergetics Value, Financial Synergy
        在世界新科技革命推动下,科技创新在经济社会发展中的作用日益突出,国民财富的增长和人类生活的改善越来越有赖于科学技术的积累和创新。从近几年瑞士洛桑国际管理学院(IMD)发表的全球竞争力报告中看,我国的科技竞争力,尤其是企业科技创新能力一直处于中等偏下的水平。科技资源配置分散重复,整体运行效率不高,科技投入结构不合理等问题成为制约我国企业发展科技创新、获得竞争优势的瓶颈。鉴于上述情况,本文以钻石模型为基点,以企业科技创新三维价值的理论分析与其协同过程演绎为总体核心,综合运用系统分析、跨学科研究等方法,深入研究科技创新的相关内容,将企业科技创新所创造的价值分为行业环境适应价值维度、资源配置价值维度与利益相关者协同价值维度等三个维度,研究其相互作用的机理及其实现的财务协同效应,同时科学合理地评价现有科技创新三维价值的协同状况,为提高科技创新的投入产出效率、加快获得竞争优势的进程、促进企业发展提供可靠依据。全文主要研究内容与成果如下:(1)以竞争优势理论为核心、科技创新理论为研究基础,构建由行业环境适应价值、资源配置价值以及利益相关者协同价值构成的企业科技创新三维价值,解析上述三者以科技创新为途径、以追求自身利益最大化为目标的财务协同互动机制。(2)运用自组织理论相关方法对企业科技创新三维价值财务协同过程进行演绎。在外部环境竞争性与内部资源稀缺性作用下,三维价值以正负反馈回路为路径,进行着不断地动态进化博弈,并表现出耗散、协同以及耦合等自组织特征。(3)结合传统战略分析方法,对企业科技创新三维价值财务协同模式进行分析,以三维价值所处状态的组合不同划分出8类27种具体模式,并结合物理学与空间几何知识构建SWOT-CH战略立方,形象地反映出各模式的空间位置与规律。(4)归纳总结出企业科技创新三维价值财务协同过程中表现出的驱动效应、涌现效应与传导效应,并对各效应的具体表现做出详细描述。(5)在重构BSC的基础上,对SWOT-CH战略立方中的具体模式进行简化,并对CSF与KPI进行相应归集与集成,建立企业科技创新三维价值财务协同绩效评价模型,并运用2005年我国各地区大中型工业企业的各项具体数据,对SWOT-CH+BSC绩效评价模型进行实例演算,其结果与实际情况相符,以证明该模型的合理性与可操作性。(6)针对科技创新三维价值财务协同系统的特性,提出对行业环境适应价值的战略整合、资源配置价值的资源整合以及利益相关者协同价值的关系整合相应措施,构建基于三维价值的企业科技创新整合优化机制。
    With the world new technology revolution, Science and technology innovation have become increasingly prominent role in economic and social development. The growth of national wealth and the improvement of human life increasingly depend on the accumulation and innovation of science and technology. From the viewpoint of the IMD Global Competitiveness Report, our national scientific and technological competitiveness, especially enterprises science and technology innovation ability has been the lower-middle-level. The decentralize of technology resources allocation, the low level of overall operating efficiency and the unreasonable structure of investment in science and technology issues have become the bottlenecks of the enterprise’s scientific and technological innovation and competitive advantage.According to the situation above, based on the Diamond Model, with the theoretical analysis of enterprise science and technology innovation’s 3D Values and the interpretation of their collaborative process, the dissertation divides the value created by Enterprise science and technology innovation into Industry Environment adapting Value, Resource Allocation Value and Stakeholder Synergetic Value, study on their interaction mechanism and financial synergies. The whole framework and conclusion of the dissertation shows as follow.(1) Based on the enterprise science and technology innovation theory and competitive advantage theory, the first part defines the concept of 3D values of enterprise science and technology innovation, such as industry environment suitable value, resource Configuration value and Stakeholders Collaborating value. Then, the dissertation discusses the relation of the 3D values and establishes the interactive mechanism of the three factors.(2) The second part is a detailed analysis about the collaborating course of 3D values of enterprises’ science and technology innovation by use of Self-organization theory. Impacted by the competition of external environment and lack of internal resource, the 3D values along with path of Positive and negative feedback, and has a dynamic game consistently. During this course, the financial collaboration shows the self-organization characteristic, such as dissipation, synergetic, coupling and so on.(3) Combined with the traditional strategy analysis method, the third part has a study on financial synergetic model about 3D values of enterprises’ science and technology innovation. According to the different collaborative attribute of 3D values, the part divides the model into 27 types. Finally, the part establishes the SWOT-CH Strategy Cubic by use of Physics and Geometric space knowledge. The cubic can reflect the space and regulation of each model.(4) The fourth part pays more attention to the effect and regulation in the course of financial synergy among the 3D values of enterprises’ science and technology innovation. The part deduces the driving effect, emerging effect and conducting effect, and describes the characteristic of these effects in detail.(5) Basing on the reconstruction of BSC, the fifth part simplifies the financial synergy model in the SWOT-CH Strategy Cubic, and integrates the CSF and KPI accordingly. Then, the dissertation establishes the evaluating model about effect of financial synergy among the 3D values of enterprises’ science and technology innovation. Furthermore, the part tests the rationality of evaluating model by used the various data of large and medium-sized enterprises in 2005. The result consists with the actual fact; it shows the rationality and operability of the evaluating model.(6) The sixth part is an applied research on solution to strengthen the degree of synergy among the 3D values. Against the characteristic of financial synergy among the 3D values of enterprises’ science and technology innovation, the part puts forward a typical optimizing and integrating mechanism of enterprise science and technology innovation based on the 3D values.
        

企业科技创新的三维价值财务协同机理研究

摘要5-7
Abstract7-8
第1章 导论11-28
    1.1 选题的目的和意义11-13
    1.2 国内外相关研究综述13-23
    1.3 研究内容和研究方法23-28
第2章 企业科技创新三维价值透视28-48
    2.1 相关理论框架28-41
    2.2 钻石模型视角下的企业科技创新三维价值41-48
第3章 企业科技创新三维价值财务协同的自组织进化分析48-66
    3.1 自组织进化基本描述48-49
    3.2 企业科技创新三维价值财务协同自组织特征分析49-56
    3.3 企业科技创新三维价值财务协同自组织进化过程演绎56-61
    3.4 企业科技创新三维价值财务协同进化博弈分析61-66
第4章 战略导向的企业科技创新三维价值财务协同模式66-89
    4.1 基于三维价值的SWOT-CH分析框架66-67
    4.2 企业科技创新的三维价值财务协同模式识别67-85
    4.3 企业科技创新的三维价值财务协同模式转化轨迹85-86
    4.4 企业科技创新的三维价值财务协同战略立方分解86-89
第5章 企业科技创新的三维价值财务协同效应89-113
    5.1 财务协同效应之一——驱动效应89-97
    5.2 财务协同效应之二——涌现效应97-107
    5.3 财务协同效应之三——传导效应107-113
第6章 企业科技创新三维价值财务协同绩效评价模型113-158
    6.1 评价流程113-116
    6.2 评价指标体系设计——CSF归集与KPI集成116-126
    6.3 基于SWOT-CH+BSC的三维价值财务协同绩效评价126-158
第7章 基于三维价值的企业科技创新整合优化机制158-174
    7.1 行业环境适应价值维度-战略整合158-162
    7.2 资源配置价值维度—资源整合162-167
    7.3 利益相关者协同价值维度-关系整合167-174
第8章 全文总结与研究展望174-177
    8.1 全文总结174-175
    8.2 主要创新点175-176
    8.3 研究展望176-177
参考文献177-184
致谢184-185
作者攻读博士学位期间参与的科研项目及发表的论文185-186


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