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淮阴工学院毕业论文作者:李超继学号:1131801135系(院):商学院专业:国际经济与贸易题目:我国加工贸易转型升级面临的问题及其对策研究讲师陶捷指导者:(姓名)(专业技术职务)评阅者:(姓名)(专业技术职务)2017年05月毕业论文中文摘要作为衡量企业自主创新活动的重要指标之一的研发支出。本文以中国深沪两市2013-2015年的民营上市公司为样本,在制度环境、关键高管政治关联的背景下,实证检验了民营上市公司高管政治关联与制度环境和研发支出的关系。本文的研究结果还表明,具有政治关联的企业的研发支出水平更低;企业所在省份的制度环境越好,其研发支出水平越高。研究结论对解释中国企业研发支出水平较低的原因,这对思考中国企业家创新精神激励机制有一定的意义。关键词制度环境,关键高管政治关联,研发支出,民营上市公司毕业论文外文摘要TitleTheInstitutionalEnvironment,KeyExecutivesPoliticalAssociationandR&DExpenditure-BasedontheResearchofPrivateListedCompaniesAbstractChoosinginstitutionalenvironmentandkeyexecutivespoliticalassociationasbasicstudybackground.WeselectthedataoftheprivatelistedcompaniesinShanghaiandShenzduring2013and2015asthestudysampleasanewviewofthoughtandempiricallystudytherelationshipofearningsmanagementandkeyexecutivespoliticalassociation.Bytesting,theresultshaveprovedthesuspects.WefindthatthefactorsofChineseenterpriseR&Dexpenditurelevelsarerelatedtotheregressionanalysis,anempiricaltestoftherelationshipbetweenprivatelistedcompanyexecutivespoliticalassociationandtheinstitutionalenvironmentandspendingonresearchanddevelopment.Thesetdefinedaspoliticalconnectionbetweenthegovernmentandenterprisesarethehiddenrelationshipbetweengovernmentandenterprises,andkeyexecutivespoliticalassociation.TheresultsofthisstudyalsoshowthatthelevelofR&Dexpenditureofenterpriseswithpoliticalconnectionislower,thebetterthesystemenvironmentofenterprisesintheprovince,thehigherthelevelofR&Dexpenditure.TheresearchconclusionhasacertainsignificancetoexplainthereasonoflowlevelofR&DexpenditureinChineseenterprises,andit