Welcome to Francis Academic Press

Academic Journal of Humanities & Social Sciences, 2019, 2(6); doi: 10.25236/AJHSS.2019.020607.

An Analysis of the Distinction Between High-Tech Enterprises and Non High-Tech Enterprises——The Research Object is Listed Manufacturing Enterprises in Shanghai

Author(s)

Yuehong Yuan

Corresponding Author:
Yuehong Yuan
Affiliation(s)

Shanghai University, China
yuanxiaohong1218@163.com

Abstract

In this paper, 43 high-tech enterprises and 43 non-high-tech enterprises were selected as the samples by December 31, 2017.Firstly, the asset size of the two groups of samples is analyzed to test its comparability. Secondly, according to the recognition standard of high-tech enterprises and the financial characteristics of the main aspects of enterprises, 13 financial indicators are selected for independent sample t-test. The results showed that there were significant differences in four indexes between the two groups. Finally, the legist binary regression model is used to establish the identification model. The test results show that the proportion of R&D personnel and R&D investment can be used as the identification variables.

Keywords

High tech enterprises, identification analysis, financial indicators

Cite This Paper

Yuehong Yuan. An Analysis of the Distinction Between High-Tech Enterprises and Non High-Tech Enterprises——The Research Object is Listed Manufacturing Enterprises in Shanghai. Academic Journal of Humanities & Social Sciences (2019) Vol. 2, Issue 6: 50-57. https://doi.org/10.25236/AJHSS.2019.020607.

References

[1] Guidelines for identification and management of high-tech enterprises
[2] Hu Dongxue. Interpretation of the highlights of the recognition and management policies for high-tech enterprises [J]. Huadong science and technology, 2014 (01): 26-27
[3] Li Xiyi. General characteristics of identification and development of high-tech enterprises in China [J]. Science and Technology China, 2019 (07): 64-72
[4] Lv mengpan. Analysis of the five-year implementation of the new administrative measures for the recognition of high and new technology enterprises [J]. China Science and technology industry, 2013 (08): 28-29
[5] Qiu Ning. Discussion on the key points of identifying financial work of high-tech enterprises [J]. China general accountant, 2017 (2)
[6] Xu Xia [1], Chen Qi [2]. Incentive mechanism design of high-tech enterprises: five level recognition system [J]. Scientific research, 2007, 25 (A02): 486-491