期刊文献+
共找到16,790篇文章
< 1 2 250 >
每页显示 20 50 100
Research on the Path of Further Deepening the Reform and Internationalization of English Education in the Hainan Free Trade Zone
1
作者 Xiaochao Yao 《Journal of Contemporary Educational Research》 2024年第10期235-239,共5页
With the establishment of the Hainan Free Trade Zone(FTZ),the internationalization of English education has become a key element of the region’s educational reform efforts.As globalization intensifies,fostering an in... With the establishment of the Hainan Free Trade Zone(FTZ),the internationalization of English education has become a key element of the region’s educational reform efforts.As globalization intensifies,fostering an internationalized English education system is crucial for improving the competitiveness and global positioning of the Hainan FTZ.This study explores the multiple pathways and strategies for promoting the internationalization of English education in the Hainan FTZ,focusing on aspects such as policy support,curriculum reform,teacher training,international collaboration,and the effective allocation of educational resources.By examining the current state of English education in the region,identifying key challenges,and drawing insights from successful domestic and international cases-particularly from free trade zones elsewhere-this paper offers actionable recommendations.These suggestions aim to enhance the region’s educational outcomes,thereby bolstering the Hainan FTZ’s broader objectives of economic growth and enhanced global connectivity.The proposed strategies also seek to elevate the international stature of the Hainan FTZ as a regional hub for talent development,international exchange,and soft power enhancement. 展开更多
关键词 Hainan Free Trade Zone English education internationalization Policy innovation Curriculum reform
下载PDF
Research on the Current Situation of China’s Higher Education Students Studying Abroad in the Context of Higher Education Internationalization
2
作者 Yuxian Jin 《Journal of Contemporary Educational Research》 2024年第1期127-132,共6页
In the context of education internationalization,the internationalization of higher education has become a major trend in the field of education in most countries,with international student education as the core.This ... In the context of education internationalization,the internationalization of higher education has become a major trend in the field of education in most countries,with international student education as the core.This phenomenon promotes cultural exchanges and integration among countries as well as higher education reform,which is of great significance in enhancing the international influence of higher education in each country.However,there are also some challenges faced by higher education students when studying abroad.The article digs into the origin and history of studying abroad,analyzes the current situation and reasons for higher education students in China to study abroad,discusses the opportunities and challenges faced by higher education students in China when studying abroad,and analyzes the trend of studying abroad in China. 展开更多
关键词 internationalization of higher education International students Study abroad Current situation and development trend
下载PDF
政府R&D资助对OFDI逆向绿色创新的影响机制研究 被引量:1
3
作者 韩先锋 刘娟 李勃昕 《运筹与管理》 CSSCI CSCD 北大核心 2024年第1期158-164,共7页
应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会... 应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会正向调节OFDI逆向绿色创新溢出,且存在最适宜于OFDI逆向绿色创新的政府R&D资助区间(0.366,0.428],过高或过低强度的政府R&D资助均会在一定程度上造成OFDI逆向绿色创新的红利损失;政府R&D资助调节下OFDI对绿色创新的动态影响具有显著时空异质性,即在时空维度上存在“激励效应”与“挤出效应”交替演化的鲜明特征。 展开更多
关键词 政府r&d资助 对外直接投资 绿色创新
下载PDF
How R&D investment promotes green technology innovation in the context of digitalization?-An empirical analysis based on provincial panel data
4
作者 LIU Jie LI Zhi-hui WEI Fang-xin 《Ecological Economy》 2024年第1期39-52,共14页
Green technology innovation is an important driving force and source to promote my country’s high-quality development,and it is the core path to achieve sustainable development.This paper uses my country’s provincia... Green technology innovation is an important driving force and source to promote my country’s high-quality development,and it is the core path to achieve sustainable development.This paper uses my country’s provincial panel data from 2016 to 2019 to study the impact mechanism of R&D investment on green technology innovation,and introduces the level of digitization,using the panel threshold model to discuss its role in the impact mechanism of R&D investment on green technology innovation.The study found that when the level of digitalization in a region is low,increasing R&D investment does not necessarily improve the ability of green technology innovation;when the level of digitalization is relatively high,R&D investment has a positive role in promoting green technology innovation.Therefore,it is necessary to improve policies to encourage enterprises to increase investment in research and development;at the same time,it is necessary to promote the coordinated development of digital foundation,digital investment,digital literacy,digital economy and digital application,and promote the deep integration of digitalization and green technology innovation. 展开更多
关键词 green technology innovation r&d investment digital level panel model
下载PDF
Research on the Status Quo and High-Quality Development of Sino-Foreign Cooperative Education in China
5
作者 Lili Cheng Lijuan Liu Haitao Zhu 《Journal of Contemporary Educational Research》 2024年第1期74-79,共6页
Faced with unprecedented changes in the world,China has chosen to continue expanding its opening-up and actively cooperate with other countries.Internationalization of education is one of the important directions for ... Faced with unprecedented changes in the world,China has chosen to continue expanding its opening-up and actively cooperate with other countries.Internationalization of education is one of the important directions for the future development of universities.Since the reform and opening-up,a series of Sino-foreign cooperative education policies have been successively released,forming a relatively systematic and complete policy system.Under the promotion of policies,Chinese universities actively engage in Sino-foreign cooperative education,with increasingly frequent educational exchanges and a clear trend towards internationalization.The scale of Sino-foreign cooperative education is also constantly expanding.It is worthy to explore how to draw on advanced teaching experience from overseas,continue to promote Sino-foreign cooperative education,and improve the quality of Sino-foreign cooperative education. 展开更多
关键词 internationalization of education Sino-foreign cooperation in running schools High-quality development
下载PDF
An Analysis of Liberia’s Vulnerability to Climate Change in the Context of Least Developed Countries (LDCs): A Review
6
作者 Charles Flomo Togbah 《American Journal of Climate Change》 2024年第2期230-250,共21页
Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation c... Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation. 展开更多
关键词 Least developed Countries LIBErIA Climate Change VULNErABILITY POVErTY HUNGEr disease research and development (r&d) Adaptation
下载PDF
Research on the Threshold Effect of China’s Pharmaceutical Export Trade on Internal and External R&D Investment
7
作者 Qiao Jiahui Song Yu +1 位作者 Gong Jingran Chen Yuwen 《Asian Journal of Social Pharmacy》 2024年第2期135-146,共12页
Objective To study the threshold effect of export trade on internal and external R&D investment in China’s pharmaceutical industry,and to provide reference for some pharmaceutical enterprises to improve the inves... Objective To study the threshold effect of export trade on internal and external R&D investment in China’s pharmaceutical industry,and to provide reference for some pharmaceutical enterprises to improve the investment.Methods The panel data of pharmaceutical industry in 25 provinces and cities in China from 2009 to 2019 were selected to conduct empirical analysis by establishing a threshold regression model,and a better export trade interval was obtained.Results and Conclusion There is a threshold value for the effect of new product export on both internal and external R&D expenditures,and the threshold values are 845.2788 million yuan and 318.4198 million yuan,respectively.There is a single threshold effect of export trade on both internal and external R&D investment in China’s pharmaceutical industry,and the effect of export trade on internal and external R&D investment changes from negative to positive as the export trade develops from low to high. 展开更多
关键词 pharmaceutical industry threshold effect export trade r&d investment
下载PDF
Research on the Internal Talent Training Path and Performance Evaluation Mechanism of New R&D Institutions in Zhejiang Province
8
作者 Xiangjiang Li 《Proceedings of Business and Economic Studies》 2024年第2期100-105,共6页
New research and development(R&D)institutions are an important part of the national innovation system,playing an important role in promoting the transformation of scientific and technological achievements.In recen... New research and development(R&D)institutions are an important part of the national innovation system,playing an important role in promoting the transformation of scientific and technological achievements.In recent years,new R&D institutions have gradually become the driving force of innovation-driven development in China.Taking new R&D institutions in Zhejiang Province as the research object,this paper studies the internal talent training path and performance evaluation mechanism of new R&D institutions in Zhejiang Province by using the literature research method,comparison method,case verification method,and other methods.The investigation results show that there are problems such as lack of material and spiritual support and neglect of the absorption of local talents in the internal talent training,and there are problems such as unclear standards,insufficient data,and opaque processes in the performance evaluation mechanism,which greatly affect the establishment and improvement of the performance evaluation mechanism.Given the above problems,this paper puts forward a forward-looking,oriented,flexible,and compatible talent training path and performance evaluation mechanism,hoping to optimize the effective internal talent training path of new R&D institutions,improve the evaluation performance,and promote healthy development of new R&D institutions in Zhejiang Province. 展开更多
关键词 INNOVATION New r&d institutions Zhejiang Province Talent cultivation Performance evaluation mechanism
下载PDF
Internationalization of Higher Education:A Critical Literature Review of the UK Outward Student Mobility
9
作者 GUO Yuxin 《Psychology Research》 2023年第10期484-493,共10页
The outward student mobility has been recognized as an instrument for the internationalization of higher education(IHE)world-widely and in the UK.This paper intends to critically review the existing literature in orde... The outward student mobility has been recognized as an instrument for the internationalization of higher education(IHE)world-widely and in the UK.This paper intends to critically review the existing literature in order to identify the current trend and issues of the UK outward student mobility under the IHE.It points out that the focus of current international educational activities is attracting foreign/inward students out of the economic impetus in the UK.Consequently,the outward student mobility is given the less recognition than the inward one in the UK policy-making and researches,which could lead the imbalanced gains for UK-domiciled students.Thus,it suggests that both the UK government education sectors and institutions should more develop the outward student mobility;moreover,future researches could investigate more about outward students’personal development. 展开更多
关键词 internationalization of higher education(IHE) UK outward student mobility policy-making agenda
下载PDF
石家庄市R&D经费投入现状分析与对策研究
10
作者 王燕 张陆行 李国强 《产业与科技论坛》 2024年第11期18-21,共4页
R&D经费投入强度,是国际上通用的衡量一个国家或者地区科技投入强度的重要指标,成为评价其科技实力、核心竞争力和创新程度的重要标准。本文在对石家庄市研发投入开展调研的基础上,对R&D经费投入开展总体分析、结构分析、横纵... R&D经费投入强度,是国际上通用的衡量一个国家或者地区科技投入强度的重要指标,成为评价其科技实力、核心竞争力和创新程度的重要标准。本文在对石家庄市研发投入开展调研的基础上,对R&D经费投入开展总体分析、结构分析、横纵向比较分析,找出存在的问题,提出加大政府对科研活动的支持、大力发展新兴产业、重视研发投入统计等对策与建议。 展开更多
关键词 r&d经费投入 科研活动 科技实力
下载PDF
政府R&D补贴的技术创新效应分析--基于2009-2021年中国的经验数据
11
作者 臧传琴 《山东商业职业技术学院学报》 2024年第4期1-8,共8页
政府R&D补贴既可以通过提供公共服务的方式直接作用于技术创新,也可以通过对社会资本的引导作用间接影响技术创新,其总效应取决于两种影响的方向与大小。基于2009—2021年中国的经验数据,建立了由技术创新方程和引致方程共同组成的... 政府R&D补贴既可以通过提供公共服务的方式直接作用于技术创新,也可以通过对社会资本的引导作用间接影响技术创新,其总效应取决于两种影响的方向与大小。基于2009—2021年中国的经验数据,建立了由技术创新方程和引致方程共同组成的动态模型,对政府R&D补贴的技术创新效应进行了实证分析。结果发现:持续增加的政府R&D补贴带来了国内专利授权数量的稳定增加,技术创新效应较为显著;政府R&D补贴不仅对技术创新产生了积极的直接影响,也通过引导社会资本投资于研发领域而对技术创新产生了积极的间接影响;政府R&D补贴的技术创新效应存在区域差异,中东部地区为正,而西部地区为负。提高资金使用效率、积极引导社会资本投资技术研发、努力改善欠发达地区的研发环境,无疑是提高政府R&D补贴技术创新效应的必要选择。 展开更多
关键词 r&d补贴 技术创新 直接效应 间接效应
下载PDF
云南省R&D经费投入结构动态研究 被引量:1
12
作者 张和平 钟翔 +1 位作者 段江涛 贺新华 《中国科技资源导刊》 2024年第1期92-99,共8页
为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。... 为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。结果表明:云南省R&D经费投入结构不尽合理,资金来源中政府资金占比较低且呈下降趋势,资金配置中基础研究和应用研究投入不足,与最优结构偏离程度较大。针对存在的问题,提出持续加大政府R&D经费投入力度、围绕产业链提升基础研究和应用研究比重的建议。 展开更多
关键词 r&d经费 政府r&d投入 资源配置 活动类型 云南省 Cobb-douglas效用函数
下载PDF
R&D资本化背景下我国TFP增长率再测算 被引量:1
13
作者 杜瑶 许永洪 《统计研究》 CSSCI 北大核心 2024年第1期33-45,共13页
研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前... 研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前沿分析法重新估算1991—2019年间的全要素生产率(TFP)增长率。研究发现:第一,我国R&D资本存量规模呈总体递增和地区聚集趋势;第二,1991—2019年间,我国广义TFP增长率年平均增幅为2.10%,对经济增长存在正向作用;第三,将TFP增长率分解为技术进步、前沿技术效率和规模效应,发现技术进步对TFP增长率的贡献最大,是推动我国TFP增长的主导力量,但却呈现逐年递减的趋势;第四,随着我国对R&D投入的不断增加与重视,R&D对我国广义TFP增长率的贡献呈现递增的趋势,R&D的贡献逐渐成为推动我国科技进步的主要力量。 展开更多
关键词 r&d资本化 r&d资本存量 TFP增长率 随机前沿分析
下载PDF
企业R&D支出费用化资本化与会计盈余管理行为选择研究——基于中国部分上市公司的经验数据
14
作者 姚慧娴 徐荣 《安徽工程大学学报》 CAS 2024年第4期73-81,共9页
本文基于中国部分上市公司的数据,选取R&D支出全部费用化、全部资本化、部分资本化3个虚拟变量及R&D支出费用化金额、资本化金额用以表征R&D支出披露形式,研究上市公司R&D支出会计政策选择是否与盈余管理程度相关,进而... 本文基于中国部分上市公司的数据,选取R&D支出全部费用化、全部资本化、部分资本化3个虚拟变量及R&D支出费用化金额、资本化金额用以表征R&D支出披露形式,研究上市公司R&D支出会计政策选择是否与盈余管理程度相关,进而检验R&D支出会计处理盈余管理路径,即检验R&D支出费用化、资本化的确定依据是否受其他非准则因素影响。研究结果显示,有条件资本化会计处理可能成为管理层盈余管理手段,包括应计盈余管理和真实盈余管理。在确定R&D支出费用化金额、资本化金额及R&D支出费用化强度上,管理层除了依据会计准则,还要依据当期利润情况、所得税负、利润质量、审计成本、利润平滑和公司独立性的影响。 展开更多
关键词 r&d支出 应计盈余管理 真实盈余管理 利润平滑
下载PDF
粤港澳大湾区企业R&D活动特征研究 被引量:1
15
作者 雷钦礼 《统计理论与实践》 2024年第3期11-20,共10页
基于上市公司数据,对粤港澳大湾区企业R&D活动的行业、规模、经济类型以及研发效益的时滞特征进行研究。发现的典型事实有:(1)企业R&D活动具有明显的行业特征,高强度的研发企业主要聚集于信息通信技术(ICT)、医药制造、仪器仪... 基于上市公司数据,对粤港澳大湾区企业R&D活动的行业、规模、经济类型以及研发效益的时滞特征进行研究。发现的典型事实有:(1)企业R&D活动具有明显的行业特征,高强度的研发企业主要聚集于信息通信技术(ICT)、医药制造、仪器仪表和设备制造等高新技术行业;(2)企业研发活动与企业规模有关,大型企业的研发规模大,但是小型企业研发强度最高,大型企业最低;(3)经济类型不同企业的研发投入强度没有显著差异,长期以来认为“国有企业研发强度和效率不如民营企业”的断言不符合实际;(4)企业研发强度与自身经营状况联系密切,盈利能力越强的企业R&D投入强度通常越高,盈利不佳的企业通常难以进行高强度的研发;(5)企业R&D研发效益的产生往往具有相当长的时滞,ICT行业中软件服务业研发效益的产生通常需要两年的滞后期,硬件设备制造业通常在五年以上。为促使企业持续加大R&D投入,尽快实现将粤港澳大湾区建成全球科技创新高地和新兴产业重要策源地的目标,一方面要大力培育企业经营者的企业家精神,另一方面应进一步改革税制,降低制造业增值税税率,增强企业的盈利能力和持续加大研发投入强度的能力。 展开更多
关键词 粤港澳大湾区 企业r&d 研发强度 研发效益
下载PDF
2021年副省级城市R&D经费投入分析
16
作者 王春 王艳 吕海刚 《行政事业资产与财务》 2024年第4期34-36,共3页
2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源... 2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源禀赋相似的南京、成都、武汉等城市超越。西安由于GDP总量不高,R&D经费投入强度一直保持在5%左右,2020年被深圳反超。基于数据的可获得性,本文从2021年副省级城市的R&D经费投入总量、R&D经费投入强度等方面进行解读和分析,并结合分析结果提出相关建议,以供参考。 展开更多
关键词 副省级城市 r&d经费投入总量 r&d经费投入强度
下载PDF
增加R&D投入一定会促进城市经济高质量发展吗?——来自中国280个地级城市的经验证据
17
作者 魏杰 《城市学刊》 2024年第4期49-55,共7页
如何促进城市经济高质量发展是目前社会各界关注的重要议题,R&D投入和科技创新一直是经济发展需要考虑的两个重要影响因素。利用2017—2019年280个地级及以上城市的相关数据,实证分析R&D投入对经济发展质量的影响。研究发现,R&a... 如何促进城市经济高质量发展是目前社会各界关注的重要议题,R&D投入和科技创新一直是经济发展需要考虑的两个重要影响因素。利用2017—2019年280个地级及以上城市的相关数据,实证分析R&D投入对经济发展质量的影响。研究发现,R&D投入和经济发展质量之间存在倒“U”型关系,即一定数量的R&D投入可以促进经济发展质量的提升;但R&D投入超过一定阈值后,更多数量的R&D投入则会给经济发展质量带来负面影响;科技创新是R&D投入影响经济发展质量的一个重要传导渠道;在大中城市中,科技创新在R&D投入和经济发展质量之间的中介作用会更加明显;在小城市中,R&D投入和经济发展质量之间的倒“U”型关系更加显著。因此,通过加大R&D投入来提升科技创新水平进而提升经济发展质量是一条切实可行的路径,但R&D投入并不是越多越好,而是只有将R&D投入有效地转化为科技创新产出,才能更好地实现经济高质量发展。 展开更多
关键词 r&d投入 科技创新 经济发展质量 地级城市
下载PDF
数字化转型、R&D投入与企业创新绩效
18
作者 光晖 刘颖 《现代管理科学》 北大核心 2024年第3期187-195,共9页
数字化转型作为促进企业高质量发展、落实建设数字中国的重要举措,对于加快企业科技成果转化速度、提升企业创新绩效具有重要作用。以2012—2022年1462家沪深A股上市公司为主要研究对象,采用基准回归模型和中介模型,对数字化转型、新质... 数字化转型作为促进企业高质量发展、落实建设数字中国的重要举措,对于加快企业科技成果转化速度、提升企业创新绩效具有重要作用。以2012—2022年1462家沪深A股上市公司为主要研究对象,采用基准回归模型和中介模型,对数字化转型、新质生产力和企业创新绩效三者之间关系进行深入分析。研究发现:数字化转型对企业创新绩效具有显著提升效应,且经过稳健性检验之后这一结论仍然成立。机制检验结果证实,R&D投入在数字化转型与企业创新绩效之间发挥重要中介作用。异质性分析发现,数字化转型对国有企业、大型企业及高新技术企业的创新绩效提升效应更强。据此,提出打造数字化商业模式,加速推动数字化转型;加大R&D投入力度,激发企业创新研发活力;实施差异化发展战略,提升企业创新绩效等建议。 展开更多
关键词 数字化转型 技术创新 企业创新绩效 r&d投入
下载PDF
On Significance of Cross-cultural Communication in International Business-Specified on Accounting Internationalization
19
作者 刘洁 《英语广场(学术研究)》 2011年第Z4期120-122,126,共4页
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,... There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization. 展开更多
关键词 ACCOUNTING internationalization CrOSS-CULTUrAL COMMUNICATION measures improvement
下载PDF
创新驱动发展战略下R&D资本化的统计核算
20
作者 刘浩 高跃伟 《时代经贸》 2024年第6期60-63,共4页
国家统计局根据国际最新国民经济核算体系对研发支出的核算方法进行改革,在新核算标准下,R&D作为固定资产计入GDP,此举对于我国国民经济核算体系的升级具有重要意义。本文对我国R&D核算方法调整的动因以及在新核算模式下R&... 国家统计局根据国际最新国民经济核算体系对研发支出的核算方法进行改革,在新核算标准下,R&D作为固定资产计入GDP,此举对于我国国民经济核算体系的升级具有重要意义。本文对我国R&D核算方法调整的动因以及在新核算模式下R&D应当依据怎样的标准进行核算做出了相应分析。研究发现,R&D支出资本化的核算会增大经济总量,但也存在“研发泡沫”和因研发的正外部性而低估R&D支出等风险。因此,为规避风险和避免R&D支出低估以及合理推进核算体系升级,应结合我国国情,加大研发支出的核算力度及相关研究的投入,并建立具有中国特色的R&D卫星账户体系。 展开更多
关键词 r&d核算 资本化 GdP统计核算
下载PDF
上一页 1 2 250 下一页 到第
使用帮助 返回顶部