CAJ | 학술논문

企业家精神是一种重要的生产要素，也是经济增长的重要驱动力。企业家精神的核心是企业家创新精神，文章的研究对象是企业家创新精神与企业财务绩效的关系，主要采用实证的研究方法，通过研究发现，企业家创新精神和企业财务绩效具有显著地正相关关系，本文在此研究结论的基础上，把企业家创新精神要素分为核心要素与表现要素两个层面，进而从这两方面实证分析企业家创新精神对企业盈利能力、偿债能力、成长能力和营运能力等财务绩效指标的影响。
기업가정신시일충중요적생산요소，야시경제증장적중요구동력。기업가정신적핵심시기업가창신정신，문장적연구대상시기업가창신정신여기업재무적효적관계，주요채용실증적연구방법，통과연구발현，기업가창신정신화기업재무적효구유현저지정상관관계，본문재차연구결론적기출상，파기업가창신정신요소분위핵심요소여표현요소량개층면，진이종저량방면실증분석기업가창신정신대기업영리능력、상채능력、성장능력화영운능력등재무적효지표적영향。
Entrepreneurship is an important factor of production,and also an important driving force of economic growth. In?novation is the core of entrepreneurship. This paper empirically studies the relationship between innovative entrepreneurship and corporate financial performance. The findings indicate that innovative entrepreneurship has a significant positive correla?tion with corporate financial performance. The paper,based on the study,classifies the elements of innovative entrepreneur?ship into two aspects:core elements and performance elements. And then it,from the above two aspects,makes an empirical analysis on the impacts of innovative entrepreneurship on corporate financial performance indicators,including profitability, debt paying ability,growth ability and operation ability,etc.