摘要
以2009—2013年沪深A股国有上市公司为研究样本,采用样本配对法和双重差分法研究EVA考核实施对国有企业研发投入的影响,并进一步探究EVA考核对不同行业特征企业研发投入的影响。研究结果表明,EVA考核实施确实提高了国有企业研发投入;研究发现,EVA考核对高技术行业企业研发投入有显著促进作用,而对普通行业企业的促进作用不显著。
Using a sample of Chinese A-share listed companies over 2009-2013, this paper investigates the impact of the Economic Value Added （EVA） performance evaluation on the R＆D investment of state-owned enterprises and enterprises within different industries by applying sample matching method and difference-in-difference model. The results display that the implementation of EVA performance evaluation has indeed improved the R＆D investment of state-owned enterprises; further research shows that the EVA performance evaluation has a significant pro- motion effect on the R＆D investment in high tech industries, while the promotion effect of the ordinary industry enterprises is not significant.
出处
《科学学与科学技术管理》
CSSCI
CSCD
北大核心
2017年第1期142-153,共12页
Science of Science and Management of S.& T.
基金
国家社会科学基金重点项目(16AGL007)
关键词
EVA考核
研发投入
高技术行业
双重差分法
EVA performance evaluation
R＆D investment
high-tech industry
difference-in-difference model
