摘要
采用实证研究的方法,以我国高科技上市公司为研究对象,从盈利能力、发展能力以及技术创新能力等方面对R&D投入与绩效之间的相关关系进行了实证分析。研究结果发现,在 R&D投入与产出滞后一定时期的条件下,我国高科技企业的R&D投入与其盈利能力和发展能力的相关关系较显著,但对形成企业核心竞争力的技术资产的贡献偏小。
R&D performance measurement is an important content for High-Tech enterprises. This paper adopts the method of empirical study and makes empirical analysis at the relationship between the R&D expense and its performance from gain ability based on the High-Tech listed corporations, development ability and innovation ability. The result illustrates that the relationship between R&D expense and gain ability, development ability is notable, while the contribution forming core competency is small.
出处
《中南大学学报（社会科学版）》
2005年第2期232-236,共5页
Journal of Central South University：Social Sciences
基金
国家社会科学基金项目(03BTJ001)
关键词
高科技企业
R&D投入
绩效
实证研究
High-Tech enterprises
R&D expense
performance
empirical study
