| With the continuous progress of science and technology and the knowledge economy, human society is undergoing a worldwide scientific and technological revolution. The competitiveness of enterprises, economic development, comprehensive national contest, increasingly focused on science and technology, competition. Innovation has become a knowledge-based economy of the times. Innovation is the soul of national progress and the country's prosperity. A national innovation capability is not difficult to stand in the world's advanced nations. Similarly, an enterprise without innovation is not sustainable. The innovation is the core of innovation and intangible assets, This article study the impact of business performance from the perspective of empirical researchResearch results on the analysis has been based on the value of intangible assets in this thesis related to the main line of logic, proposed by intangible assets and business performance of the relational model, and in Shanghai and Shenzhen listed companies for the study sample, by CSMAR database and the financial statements of listed companies to collect data. In the data processing, the main use of descriptive statistics, correlation analysis, the mean test, rank sum test and regression analysis on the model and empirical test hypotheses. Through theoretical discussion and empirical research, this thesis is the following conclusions:(1) From the perspective of the stock of intangible assets, intangible assets and firm performance found in the role during the show down in the future "V" shaped structure, and intangible assets in the year and the next two years on the unit contribution to business performance is more than fixed assets of the business performance of the contribution;while the perspective from the incremental intangible assets and firm performance found in the contribution is no rules to follow.(2) Whether the right type of intangible assets, intangible assets or other intangible technical studying found that it was inverted "V" shaped structure from the perspective of the stock of the role of enterprise performance. I found that the incremental perspective on business performance is gradually increasing the contribution to the additional rights. Their effect on business performance is consistent with the characteristics of intangible assets.(3) From the information technology industry and the perspective of non-information technology industry my study found that:From the perspective of the stock of intangible assets in the information technology industry found in the negative performance of its business related to the non-IT industries are related to their business performance, but the results were not significant; from the incremental perspective, in the information technology industry in the current investment in intangible assets on the current contribution to the future operating performance is increasing, while in non-information technology industry is in quite the opposite.Therefore, whether from the perspective of the stock or from the perspective of incremental intangible assets in the information technology industry and non-information technology industry, its contribution to business performance, there were significant differences. |
