摘要
本文以制造业和信息技术业A股上市公司作为研究对象,利用上市公司公开发布的财务数据和有关信息,采用实证分析方法,对上市公司R&D投入与产出效果之间的相关性进行分析。分析表明,上市公司R&D财力投入与盈利能力呈正相关关系,与成长能力具有相关性;上市公司R&D人力投入与盈利能力不呈正相关性,与成长能力不具有相关性;上市公司R&D财力投入产出效果具有滞后性和累积效果。最后,从有利于上市公司长期发展和优化科技人员结构等方面提出了相关建议。
The article, researching the publicly available financial data and relevant information of A-share listed companies of the manufacturing industry and the information technique industry, adopting the method of empirical study, analyzes the relationship between R＆D input and output efficiency of listed companies. The results illustrate that it is an obvious positive correlation between R＆D financial input and profitability of listed companies, and R＆D financial input is relevant to ability to grow ; it is no positive correlation between R＆D manpower input and profitability of listed companies, R＆D manpower input is irrelevant to ability to grow of listed companies, R＆D financial input-output efficiency has lag result and accumulation result. Finally, the article puts forward to some relevant recommendations that it is benefit to long-term development of listed companies and optimizing the structure of scientific and technical personnel.
出处
《产业经济研究》
CSSCI
2008年第6期44-52,共9页
Industrial Economics Research
关键词
R&D投入
产出效果
滞后性
累积效果
R＆D input
output efficiency
lag result
accumulation result
