研发人员及其变动与企业R&D支出——基于我国上市公司的经验证据

On the Relationship Between the Amount and Change of R&D Staff and R&D Expense of Enterprises——Empirical Evidence from the Domestic Listed Companies

企业的R&D支出受多因素的影响,R&D人员是其中的一个重要因素.以我国上市公司2004—2007年披露了研发费用的企业为研究样本,对企业R&D人员变动与R&D支出之间的相关关系进行了实证研究.实证结果表明,企业R&D支出与R&D人员数量正相关;企业R&D人员变动与R&D支出变动显著正相关;R&D人员变动对R&D支出的影响,高新技术企业要大于非高新技术企业.

Enterprises＇ R＆D expense is affected by many factors, and R＆D staff is one of the important factors. Taking research samples with the listed companies providing their R＆D expense data from 2004 to 2007, it makes an empirical study on the correlations between the change of R＆D staff and R＆D expense. The results indicate that： R＆D expense is positively related to the amount of R＆D staff; the change of R＆D staff has significant positive influence on R＆D expense, and the influence on high-tech enterprises is more significant than that on non-high-tech enterprises.