会计学院知识库

摘要
党的十九大明确我国经济已由高速增长转向高质量发展阶段，习总书记在二十大报告中更强调高质量发展是全面建设社会主义现代化国家的首要任务，这一重大战略判断不仅为新时代经济发展指明了方向，而且深刻揭示了坚持高质量发展在新时代背景下的重要性。制造业是实体经济的关键领域，而集成电路产业作为产业链中的高端环节，其高质量发展战略导向的树立关系到经济高质量发展的全局。随着新一轮科技革命和产业变革持续深化，集成电路企业在迎来巨大发展机遇的同时也面临着如何实现自身高质量发展的挑战。
本文首先深入研究了高质量发展内涵、高质量发展评价及企业绩效评价的相关文献，以此为基础明确了研究方向。随后，详细阐述了高质量发展、高质量发展绩效评价及绩效评价的概念。接着，文章对集成电路行业的当前发展状况进行了剖析，并指出了该行业中存在的高质量发展绩效评价问题。在此基础上，依据高质量发展的内涵，本文从评价指标、评价标准、评价方法的核心思路着手，构建了一套针对集成电路企业的高质量发展绩效评价体系：该体系涵盖了财务绩效、创新驱动、绿色发展、协调能力、开放合作、共享水平、数字化水平七大维度。进一步通过筛选与整理，确立了16个一级指标及32个二级指标，选择熵权法与TOPSIS综合评价法作为评价方法。基于上述评价体系，以华天科技作为案例企业，选取其2015至2023年的数据进行高质量发展绩效评价与分析，得出华天科技各维度的高质量发展绩效水平和综合高质量发展绩效水平。发现华天科技的综合高质量发展绩效评价结果呈现 “先抑后扬、触底反弹”的U型曲线特征。
根据对评价结果的详细分析，得出华天科技存在成本控制能力较强、持续进行创新投入等六点优势，以及其存在业绩受行业周期影响较大、资产效率持续下滑等五点不足。针对这些优势和不足之处，本文指出，华天科技还需通过强化成本控制，提升资产运营效率、多元化业务布局，强化供应链稳定性、坚持创新驱动引领、践行绿色发展理念、数字化驱动企业智变、国内外市场深耕、全球化与本土化并重，拓展市场空间来实现企业的高质量发展。

Abstract
The 19th National Congress of the Communist Party of China clearly stated that China's economy has transitioned from a phase of high-speed growth to a phase of high-quality development. General Secretary Xi emphasized in the report to the 20th National Congress that high-quality development is the primary task in fully building a modern socialist country. This major strategic judgment not only points the way forward for economic development in the new era but also profoundly reveals the importance of adhering to high-quality development against the backdrop of the new era. Manufacturing is a critical sector of the real economy, and the integrated circuit industry, as a high-end link in the industrial chain, plays a pivotal role in guiding the strategy for high-quality development, which is related to the overall situation of high-quality economic development. As a key force driving the new round of technological revolution and industrial transformation, integrated circuit enterprises face significant development opportunities but also challenges in achieving their own high-quality development. 
This paper first conducts in-depth research on the literature related to the connotation of high-quality development, evaluation of high-quality development, and corporate performance evaluation, based on which the research direction is clarified. Subsequently, it elaborates on the concepts of high-quality development, evaluation of high-quality development, and performance evaluation. Then, the paper analyzes the current development status of the integrated circuit industry and points out the issues existing in the evaluation of high-quality development performance within this industry. On this basis, in accordance with the connotation of high-quality development, this paper proceeds from the core ideas of evaluation indicators, evaluation criteria, and evaluation methods to construct a set of high-quality development performance evaluation system for integrated circuit enterprises. This system covers seven dimensions: financial performance, innovation drive, green development, coordination ability, open cooperation, sharing level, and digitalization level. Furthermore, through screening and organization, 16 first-level indicators and 32 second-level indicators have been established, thus fully constructing the high-quality development performance evaluation index system for integrated circuit enterprises. Based on this system, this paper selects HT-tech as the case study enterprise, using its data from 2015 to 2023 to conduct a high-quality development performance evaluation analysis. The entropy weight TOPSIS method is applied to weight and evaluate the standardized data, resulting in the high-quality development performance levels of HT-tech across various dimensions and its comprehensive high-quality development performance level. It is found that the evaluation results of HT-tech's high-quality development performance exhibit a U-shaped curve characteristic of "initial decline followed by rebound." 
Based on a detailed analysis of the evaluation results, six strengths of HT-tech are identified, including strong cost control capabilities and continuous innovation investment. At the same time, HT-tech faces five weaknesses, such as significant impact of industry cycles on performance and declining asset efficiency. In response to these strengths and weaknesses, this paper concludes by pointing out that HT-tech needs to achieve high-quality development by strengthening cost control, improving asset operation efficiency, diversifying business layouts, enhancing supply chain stability, adhering to innovation-driven leadership, coordinating green development, driving enterprise intelligence through digitalization, deepening domestic and foreign markets, emphasizing both globalization and localization, and expanding market space.