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被引量：14

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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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。 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 cor- porate performance. The results showed that the current R＆D funds investment intensity was obviously insuffi- cient, and the increase in the investment in R＆D enhanced its relationship with the company performance. R＆D investment intensity showed a strong correlation with some indices of company performance but with a lag, a shorter lag.

作者金颖

机构地区南京审计学院会计学院

出处《南京农业大学学报（社会科学版）》 CSSCI 2011年第3期40-47,共8页 Journal of Nanjing Agricultural University(Social Sciences Edition)

关键词高新技术上市公司研发投入绩效 New High-tech Listed Company R＆D Performance

分类号 F276.4 [经济管理—企业管理]

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