摘要
本文以2015~2019年创业板上市企业为研究对象,使用DEA-BBC模型和因子分析法测度研发效率与财务绩效,实证检验研发效率对企业财务绩效的影响。研究发现:研发效率正向影响企业的财务绩效;与国有企业相比,非国有企业研发效率对企业财务绩效的影响更显著。本研究让企业更多地关注投入到产出的转化速度,不要一味加大研发投入,帮助企业更快获取研发收益,提升企业财务绩效。
In this paper, we use DEA-BBC model and factor analysis method to measure R &D efficiency and financial performance, and empirically test the impact of R &D efficiency on financial performance. The results show that R &D efficiency has a positive effect on financial performance, and the R &D efficiency of non-state-owned enterprises has a more significant effect on financial performance than state-owned enterprises. This research makes enterprises pay more attention to the transformation speed of input into output, do not only increase R &D input, help enterprises to get R &D income more quickly, and improve corporate financial performance.
出处
《应用数学进展》
2022年第2期739-755,共17页
Advances in Applied Mathematics
