摘要
中小板高新技术企业研发活动频繁,具备高成长性和高收益预期特征,且信息的披露较为完整。以深市中小板上市公司高新技术企业为研究对象,从投入产出角度选择技术创新指标,以企业规模和资产负债率为控制变量,通过ROE衡量企业绩效,探讨企业技术创新如何影响企业绩效,具有一定的研究意义。研究结果表明,企业的研发投入金额、研发人员数量、发明专利申请量对企业绩效具有积极的正向影响,而技术设备资产支出对企业绩效影响不强烈。
Small and medium-sized high-tech enterprises have frequent R&D activities,high growth and high income expectations,and the disclosure of information is relatively complete.Taking the high-tech enterprises listed on SMEs in Shenzhen as the research object,this paper chooses the index of technological innovation from the angle of input and output,takes the enterprise scale and asset-liability ratio as control variables,measures the enterprise performance through ROE,and explores how the enterprise technological innovation affects the enterprise performance,which has certain research significance.The results show that the amount of R&D investment,the number of R&D personnel and the number of patent applications for invention have a positive impact on enterprise performance,while the expenditure on technology and equipment assets has no strong impact on enterprise performance.
作者
苏红
刘富成
SU Hong;LIU Fu-cheng(School of Management,Changchun University,Changchun 130000,China)
出处
《长春金融高等专科学校学报》
2019年第2期73-82,共10页
Journal of Changchun Finance College
基金
吉林省社会科学界联合会项目(2018JBB09W01)
关键词
企业技术创新
企业绩效
正向影响
enterprise technological innovation
enterprise performance
positive impact