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中小企业是国民经济和社会发展的重要力量,在推动经济增长、优化产业结构、技术创新等方面发挥着重要作用。创新能力是中小企业可持续发展的重要支撑,同时也是其核心竞争力的重要表现,提高中小企业的创新能力,对促进中小企业自身健康持续发展,推动整个社会创新水平的提高具有重要意义。在文献研究和调查的基础上,本文运用层次分析法,基于财务的视角,对中小企业的创新能力进行了量化设置,构建了由创新潜力、投入水平、创新绩效3项一级指标、7项二级指标、16项三级指标构成的创新能力财务评价指标体系,并确定各层次指标的权重系数。研究结果显示,要提高中小企业的创新能力,首先要提高中小企业的产品和研发收益,提升创新绩效水平;其次要加大中小企业技术研发投入,提高投入水平和质量;最后要通过提高融资能力和资本发展能力,进而增强中小企业的潜在创新能力。
Small and medium-sized enterprises (SMEs) are important forces in the national economy and social development and play an important role in promoting economic growth, optimizing industrial structure and technological innovation. Innovation ability is an important support for the sustainable development of small and medium-sized enterprises and an important manifestation of its core competitiveness. Improving the innovative ability of SMEs is of great significance to promoting the healthy and sustainable development of SMEs themselves and promoting the improvement of the entire society. On the basis of literature research and investigation, this paper uses AHP and financial perspective to quantify the innovation capability of SMEs, and builds three first-level indicators of innovation potential, input level and innovation performance, and seven Two indicators, sixteen indicators of the three indicators of innovation ability of financial evaluation system, and to determine the indicators of each level of the weight coefficient. The results show that to improve the innovation ability of SMEs, we must first increase the product and R & D earnings of SMEs and improve the level of innovation performance. Second, we must increase investment in R & D of SMEs to improve the level of investment and quality. Finally, And capital development capabilities, thereby enhancing the potential of innovative SMEs.