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基于熵值法的出版上市企业研发能力评价

An Evaluation of the Research and Development Capability of ListedPublishing Enterprises Based on the Entropy Method
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摘要 随着出版业融合发展步伐的加快,研发和创新驱动成为出版业提升内生发展动力的利器,并将深入赋能文化强国和数字中国建设。为客观评价出版企业研发能力水平,利用熵值法构建评价指标体系对我国17家上市出版企业研发能力进行测度。通过分析评价结果,发现出版企业存在研发投入不足、投入产出率低、会计核算不统一、技术标准不统一等问题,并针对这些问题提出相关建议,以期助力我国出版企业更好地进行研发创新,实现高质量发展。 With the accelerated pace of the integration and development of the publishing industry,research and innovation have become powerful tools to enhance the internal development of the publishing industry,and they will deeply empower the construction of a thriving culture and digital China.In order to objectively evaluate the research and development capabilities of publishing enterprises,the entropy method was used to construct an evaluation system for measuring the research and development capabilities of 17 listed publishing and media enterprises in China.By analyzing the evaluation results,it is found that publishing enterprises have problems such as insufficient investment in research and development,low input-output ratio,inconsistent accounting standards,and inconsistent technical standards.Suggestions are proposed for addressing these issues,and helping Chinese publishing and media enterprises be better in innovatively research and development and achieve high-quality development.
作者 桑广成 焦建玲 桑博涵 SANG Guangcheng;JIAO Jianling;SANG Bohan(Hebei Publishing&Media Group Co.Ltd.,Shijiazhuang 050050,China;School of Accounting,Hebei University of Economics and Business,Shijiazhuang 050061,China;School of Information Science and Technology,Fudan University,Shanghai 200438,China)
出处 《科技和产业》 2024年第2期70-76,共7页 Science Technology and Industry
基金 河北省文化名家暨“四个一批”人才资助项目“融合出版背景下出版传媒企业会税疑难问题研究”。
关键词 出版企业 研发能力 评价体系 熵值法 publishing enterprises R&D capabilities evaluation system entropy method
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