摘要
创业板公司自上市以来,关于其"名不副实"的争议就一直不断,而争议的焦点主要集中在公司的成长性和技术创新能力方面。基于对创业板公司成长性和技术创新能力对成长性贡献的研究较少,本文以2009年在创业板上市的24家公司为有效样本,采用综合指标评价体系对创业板公司的成长性进行分析,并在此基础上分析技术创新能力对企业成长性的贡献。本文认为:创业板公司的成长性不高,技术创新能力对公司成长性的贡献也值得关注,这与创业板设立的初衷还有较大差距。故应当尽快出台创业板的退市机制,提高创业板公司的技术含量和技术成果转化率等措施。
The controversy of ＂unworthy of the name＂ of listed companies in GEM （Growth Enterprises Market） has been continued since its listing. The focus of the dispute is the company＇s growth and technological innovation ability, but there are less relevant research results. So in this paper, 24 listed companies as a valid sample is selected, the integrated index evaluation system on the growth of GEM companies are analyzed, and on the basis of which the contribution of technology innovation capability to the growth is further analyzed. This paper argues that： company＇ s growth in GEM is not high; the contribution of technological innovation ability to the growth deserves concern. For the establishment of GEM, there is a large gap between the original intention and reality. Finally, on this basis of above research, this paper argues that delisting mechanism of GEM should be established as soon as possible, technical content and technology transformation rate should be improved.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2012年第1期63-68,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
创业板
成长性
技术创新
贡献
GEM growth
technological
innovation
contribution
作者简介
徐维爽，女，齐鲁师范学院讲师，博士，主要从事会计理论与实务研究。
