摘要
在以知识、信息为特征的新经济社会,R&D是企业在市场竞争中取得长期优势的基本保证。以中小板上市公司2006—2010年连续披露R&D投入信息的上市公司为样本,对企业R&D投入对经营绩效的影响进行实证检验。结果发现,每年R&D经费投入与当期企业绩效呈显著负相关关系,并且存在滞后效应;R&D经费投入的滞后期为两期,且滞后两期效果最好。
In the new economic society characterized by knowledge and information, R＆D basically guarantees a long - term advantage for enterprises in market competition. Listed companies disclosing R＆D information continuously from 2006 to 2010 in SME board were chosen as samples. An empirical research was conducted to study the influence of R＆D investment on enterprises performance. The results showed that R＆D investment and enterprises performance were negatively correlated and two -year lag effects were observed for R＆D investment with the second phase performing better.
出处
《科技管理研究》
CSSCI
北大核心
2013年第13期164-167,共4页
Science and Technology Management Research
基金
国家社会科学基金项目"国有大型企业技术创新的市场化机制研究"(11BJY023)
关键词
R&D投入
经营绩效
中小板
上市公司
R＆D investment
enterprises＇ performance
SME Board
listed companies
