R&D会计政策选择对R&D投入水平的影响被引量：2

R&D Accounting Policy Choice and R&D Investment

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摘要以我国新会计准则实施后2007—2012年年报披露R&D数据的3 640家上市公司为样本,从R&D资本化与费用化会计政策选择的视角检验R&D会计政策选择对企业R&D投入水平的影响作用。研究结果表明:无论在哪种情况下(总样本检验和五组分样本检验),R&D会计政策选择均与R&D投入水平呈正相关关系。由此说明,企业选择将R&D投入资本化处理有利于提升R&D的投入水平,促进企业的技术创新;相反,企业选择将R&D投入费用化处理则不会。 Based on 3640 observations from Chinese listed companies over 2007 -2012 time frame, from the perspective of R＆D accounting policy choices, the paper studies the influence of R＆D accounting choice （capitalization and expending） on R＆D investment. The results display that R＆D accounting policy choices are positively connected to R＆D investment in various situations （ total sample test and five groups of partial sample tests） . It shows that the firms that chooe to capitalize their R＆D investments are conducive to enhancing the level of R＆D investment and promoting technological innovation. On the contrary, the companies that select to expend their R＆D expenditures don＇ t have this effect.

作者王燕妮周琳琳刘艳妮

机构地区西安电子科技大学经济与管理学院西安电子科技大学科学研究院

出处《科技管理研究》 CSSCI 北大核心 2015年第21期31-34,40,共5页 Science and Technology Management Research

基金国家自然科学基金项目"R&D资本化与费用化政策选择的中间效应研究"(71203174) 陕西省自然科学基础研究计划项目"公司内部治理对R&D资本化与费用化政策选择的影响研究"(2014JQ9374) 中央高校基本科研业务费专项资金项目"R&D会计政策选择价值相关性的调节效应"(JB140602)

关键词会计政策选择 R&D投入 R&D资本化 R&D费用化 accounting policy choice R＆D investment R＆D capitalization R＆D expending

分类号 F275 [经济管理—企业管理]

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