作者季亚星
姓名汉语拼音Jiyaxing
学号2021000008126
培养单位兰州财经大学
电话18893488997
电子邮件jyx_0716@163.com
入学年份2021-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名苏耀华
第一导师姓名汉语拼音Suyaohua
第一导师单位兰州财经大学
第一导师职称副教授
第二导师姓名欧昌献
第二导师姓名汉语拼音Ouchangxian
第二导师单位容诚会计师事务所(特殊普通合伙)深圳分所项目经理
题名北汽蓝谷创新绩效研究
英文题名The Research on Innovation Performance of Baic Bluepark
关键词创新绩效 新能源汽车企业 熵值法 数据包络分析
外文关键词Innovation performance ; New energy vehicle enterprises ; Entropy method ; Data envelopment analysis
摘要

为了应对气候变化、实现可持续发展以及保障国家能源安全,我国亟需推动能源体系转型,而发展新能源汽车对于我国能源转型具有重要推动作用。近年来随着新能源汽车市场竞争日益加剧以及产业融合发展,创新能力已经成为新能源汽车企业的核心竞争力,关乎企业的生存和长远发展,但同时我国新能源汽车企业也存在核心技术创新能力不强等问题。考虑到目前企业研发信息披露以及现有文献对于创新绩效的衡量都存在评价方式片面的问题。因此,综合且直观地反映和评价新能源汽车企业的创新绩效显得尤为重要,对于企业管理者的经营管理、政府部门的政策制定以及外部投资者的投资决策都具有重要的参考价值。
本文以北汽蓝谷为案例研究对象,对其2018-2022年的创新绩效进行考察。具体地,基于“投入—过程—产出”的创新活动框架,从创新投入、创新过程和创新产出三个维度共选取12项指标来构建创新绩效评价指标体系,并根据熵值法确定各评价指标权重,计算得到北汽蓝谷等新能源汽车企业的创新绩效综合得分。研究发现:2018-2022年,8家新能源汽车样本企业的创新绩效综合得分均值由0.250逐年提高至0.336,在一定程度上表明我国新能源汽车行业创新绩效的不断提升。不同于行业创新绩效的上升趋势,北汽蓝谷的创新绩效则是经历了2018-2020年快速上升和2020-2022年缓慢下降的阶段。进一步分析发现,北汽蓝谷创新绩效的下降系创新投入绩效、创新产出绩效和创新过程绩效共同下降所致,主要表现为研发强度、研发资本化率和创新效率降低以及专利申请量减少。
基于创新绩效评价指标的影响因素分析以及结合企业的实际情况,本文认为:品牌形象有待提升、高管人员变动较为频繁以及协同创新未达预期效果是导致北汽蓝谷创新绩效下降的重要原因。针对以上问题,本文提出了通过转变产品营销策略、构建多元稳定的高管团队以及加强与华为合作的深度来提升创新绩效的建议,旨在为企业管理者的创新决策制定提供参考,从而有助于北汽蓝谷创新绩效的提升。

英文摘要

In order to address climate change, achieve sustainable development, and ensure national energy security, China urgently needs to promote the transformation of its energy system. The development of new energy vehicles plays a crucial role in China's energy transition. In recent years, with the intensification of competition in the new energy vehicle market and the integration of industries, innovation capability has become the core competitiveness of new energy vehicle enterprises, influencing their survival and long-term development. However, Chinese new energy vehicle companies face challenges such as weak core technological innovation capabilities. Considering the current issues in R&D information disclosure by companies and the existing literature's one-sided evaluation of innovation performance, it is crucial to comprehensively and intuitively reflect and evaluate the innovation performance of new energy vehicle enterprises. This has significant reference value for business management, policy formulation by government departments, and investment decisions by external investors.
This paper takes Baic Bluepark as a case study to investigate its innovation performance from 2018 to 2022. Specifically, based on the "input-process-output" innovation activity framework, 12 indicators were selected from three dimensions: innovation input, innovation process, and innovation output, to construct an innovation performance evaluation index system. The weights of each evaluation indicator were determined using the entropy method, and the comprehensive scores of innovation performance for Baic Bluepark and other new energy vehicle enterprises were calculated. The study found that from 2018 to 2022, the average comprehensive scores of innovation performance for eight sampled new energy vehicle companies increased from 0.250 to 0.336 annually, indicating a continuous improvement in the innovation performance of the new energy vehicle industry in China. In contrast to the overall rising trend in industry innovation performance, Baic Bluepark experienced a rapid increase from 2018 to 2020 and a slow decline from 2020 to 2022. Further analysis revealed that the decline in Baic Bluepark's innovation performance was due to the simultaneous decrease in innovation input performance, innovation output performance, and innovation process performance, mainly manifested as a reduction in research and development intensity, R&D capitalization rate, innovation efficiency, and a decrease in patent applications.
Based on the analysis of the factors influencing innovation performance evaluation indicators and considering the actual situation of the company, this paper believes that the need for brand image improvement, frequent changes in top management, and the unfulfilled expectations of collaborative innovation are important reasons for the decline in Baic Bluepark's innovation performance. To address these issues, the paper proposes recommendations such as transforming product marketing strategies, building a diverse and stable executive team, and enhancing deep cooperation with Huawei to improve innovation performance. The aim is to provide guidance for business managers' innovation decision-making and contribute to the enhancement of Baic Bluepark's innovation performance.

学位类型硕士
答辩日期2024-05
学位授予地点甘肃省兰州市
语种中文
论文总页数88
参考文献总数164
馆藏号0006036
保密级别公开
中图分类号F23/1051
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/36554
专题会计学院
推荐引用方式
GB/T 7714
季亚星. 北汽蓝谷创新绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2024.
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