| 高新技术上市公司R&D投入与绩效的实证研究——来自2007—2009年上市公司的经验证据 |
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| 引用本文： | 金颖.高新技术上市公司R&D投入与绩效的实证研究——来自2007—2009年上市公司的经验证据[J].南京农业大学学报(社会科学版),2011(3):40-47. |
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| 作者姓名： | 金颖 |
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| 作者单位： | 南京审计学院会计学院; |
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| 摘 要： | 本文以2007—2009年连续披露研发投入的高新技术上市公司为研究对象,对高新技术上市公司R&D经费投入强度、R&D人员投入强度与公司绩效的相关性进行了实证检验。结果表明,当前我国高新技术上市公司R&D经费投入强度明显不足;随着R&D投入的增强,其与公司绩效的相关关系越明显;R&D投入强度与公司的盈利能力、发展能力和股东获利能力部分指标具有较强的相关性,且具有一定的滞后性,滞后期较短;R&D投入强度与公司的技术竞争力没有显著的正相关关系。
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| 关 键 词： | 高新技术 上市公司 研发 投入 绩效 |
An Empirical Study on the New High-tech Listed Company's R&D Investment and its Performance: with Evidence of Listed Firms from 2007 to 2009 |
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| JIN Ying.An Empirical Study on the New High-tech Listed Company's R&D Investment and its Performance: with Evidence of Listed Firms from 2007 to 2009[J].Journal of Nanjing Agricultural University(Social Science Edition),2011(3):40-47. |
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| Authors: | JIN Ying |
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| Institution: | JIN Ying(Nanjing Audit University,Nanjing 211815,China) |
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| Abstract: | With high-tech listed companies which disclosed R&D investments for three consecutive years from 2007 to 2009 as the object of the research,the paper conducted an empirical test on the correlation between the R&D funds investment intensity,R&D personnel investment intensity in high-tech listed companies and their corporate performance.The results showed that the current R&D funds investment intensity was obviously insufficient,and the increase in the investment in R&D enhanced its relationship with the comp... |
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| Keywords: | New High-tech Listed Company R&D Performance |
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