Author(s)

Wei Tang ^1,2, Jie Wei ^1,2, Zhuoya Li ^1,2, Qiulan Zhao ^1,2

Affiliation(s)

¹ School of Accounting and Finance, The Open University of Shaanxi, Xi'an, Shaanxi, China
² School of Accounting and Finance, Shaanxi Business College, Xi'an, Shaanxi, China

Corresponding Author

Wei Tang

ABSTRACT

This article focuses on the path and mechanism of driving the high-quality development of "specialized, refined, distinctive, and innovative" enterprises in Xi'an through the "dual-chain" (integration of industrial chain and innovation chain). It reveals the core characteristics, existing bottlenecks, and systematic solutions. The research shows that Xi'an, relying on strategic emerging industries such as aerospace and semiconductors, has cultivated 162 national-level "specialized, refined, distinctive, and innovative" enterprises. However, it is facing challenges such as "hollowing out" of core technologies, low patent conversion rate (30.5%), and insufficient international competitiveness of brands. By constructing a four-dimensional development path of "specialization, refinement, characteristic, and innovation", Xi'an uses the "dual-chain" collaboration to solve the problems: at the professional level, InnoTech fills the domestic gap in unmanned systems for unmanned aircraft, Kangtuo Medical breaks through 3D printing implant technology (with an R&D investment ratio of 8.9%); at the refined level, new materials enterprises achieve domestic substitution through "chain leader + universities" to jointly build a carbon-based material platform; at the characteristic level, Meilanxin Materials introduces customized solutions for photovoltaic thermal fields; at the innovative level, Yuanjie Semiconductor arranges 322 high-value patents around optical chip technology. Mechanically, the market-driven mechanism is activated by state-owned enterprises leading (such as Shaanxi Automobile driving 400+ private enterprises to collaborate) and new technology application ; the platform support mechanism relies on Qinchuangyuan to integrate government, universities, and industry resources to accelerate the transformation of achievements; the policy guarantee mechanism provides gradient cultivation (rewarding national-level "little giants" in the high-tech zone with 200,000 yuan) and "chain leader system" to coordinate the synergy of the industrial chain. In the future, it is necessary to strengthen cross-regional technical collaboration, international standard alignment, and full-chain penetration of digital technology, to elevate the "Xi'an experience" to the national "dual-chain" integration model, and to support the dual goals of technological self-reliance and self-strengthening and industrial upgrading.

KEYWORDS

Unique and Innovative Enterprises; Innovation Chain; Industrial Chain; Specialized, Refined, High-Quality Development of Enterprises

CITE THIS PAPER

Wei Tang, Jie Wei, Zhuoya Li, Qiulan Zhao, Research on the Path and Mechanism of Dual-Chain Integration Driving the High-Quality Development of Specialized, Refined, Unique and Innovative Enterprises in Xi'an. Accounting and Corporate Management (2025) Vol. 7: 119-127. DOI: http://dx.doi.org/10.23977/acccm.2025.070214.

REFERENCES

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