社会责任和研发投入对企业绩效影响的分位关系研究

基于分位数回归的方法，研究不同分位水平下社会责任、研发投入和企业绩效之间的关系。通过变量选择和模型的统计结构分析，构建企业短期和长期绩效的分位数回归模型，并利用314个企业的面板数据进行实证分析。研究结果表明：社会责任对所有企业的短期绩效和利润比较高的企业的长期绩效有显著的促进作用；研发投入会显著降低利润比较高的企业的短期绩效，但会显著促进利润比较高的企业的长期绩效。

Impact of Social Responsibility and R&D Investment on Firm Performance Across Quantiles

Based on the method of quantile regression, the relationship among social responsibility, R&D investment and firm performance at different quantile levels is studied. Through the variable selection and statistical structure analysis of the model, the quantile regression model of short-term and long-term firm performance is constructed, and the panel data of 314 firms are used for empirical analysis. The results show that social responsibility can significantly promote the short-term performance of all firms and the long-term performance of firms with high profits. R&D investment will significantly reduce the short-term performance of firms with higher profits, but will significantly promote the long-term performance of firms with higher profits.