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公司R&D投入与业绩相关性的实证研究
引用本文:程宏伟,张永海,常勇.公司R&D投入与业绩相关性的实证研究[J].科学管理研究,2006,24(3).
作者姓名:程宏伟  张永海  常勇
作者单位:成都理工大学,信息管理学院,四川,成都,610059
摘    要:以96家上市公司为样本,对公司R&D投入与业绩相关性进行了实证研究。研究表明,我国上市公司整体研发水平低,研发信息披露不充分,R&D投入与公司业绩正相关,R&D投入对公司业绩的影响逐年减弱。原因在于:公司后续R&D投入不足,而R&D收益需要持续的投入作为基础;R&D投入比重太低,不足以推动业绩的持续增长。

关 键 词:研发强度  公司业绩  研发费用

An Empirical Study on the Relationship Between R&D Inputs and Performance
Cheng Hong-wei,Zhang Yong-hai,Chang Yong.An Empirical Study on the Relationship Between R&D Inputs and Performance[J].Scientific Management Research,2006,24(3).
Authors:Cheng Hong-wei  Zhang Yong-hai  Chang Yong
Abstract:This paper studies the relationship betweenR&D inputs and performance of listed companies in China based on 96 samples.It shows that companies has a low level of R&D inputs,the information of R&D disclosure is inadequate and the intensity of R&D has a positive correlation with performance.The R&D inputs impact on the corporation decrease year by year.The reason lies in the listed companies may be lack of the follow-up R&D inputs,but the return of R&D is based on continual inputs,and the intensity of R&D is so low that it can't enhance the continual growth of corporate performance.
Keywords:intensity of R&D  corporate performance  expenditure of R&D
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