摘要
R&D支出是推动企业创新重要源泉和生存发展的基础。在回顾有关文献的基础上,以我国中小板上市公司2006-2008年三年间连续披露R&D支出数据的116家企业为样本,研究了R&D支出与中小企业绩效关系。结果表明:R&D支出与企业绩效间呈倒"U"型关系,这说明中小企业改善和提升绩效水平需要把R&D维持在一个合理范围之内;企业性质、企业上市年限也对绩效有显著的影响,规模调节了R&D支出与中小企业绩效之间的关系。
R&D expenditure is an important source of innovation and the basis of survival and development for enterprises.. Based on the previous relevant literature,the paper researches the relationship between R&D expenditure and SMEs performance with 116 listed companies in China's SME board which have consecutive disclosed R&D expenditure data for three years from 2006 to 2008. The result shows that, there is an inverse U-shaped curve relationship between R&D expenditure and enterprise performance,which indicates that SMEs should maintain the R&D expenditure in a rational range to improve and enhance the performance. In addition, the ownership forms and the number of listed year of finn and have an significant effect on the SMEs performance. And the study also finds that enterprise property and fixed number of years for listed enterprises also make a remarkable effect on performance, the scale adjusts the relationship between R&D expenditure and SMEs performance.
出处
《科技与经济》
CSSCI
2010年第1期92-96,共5页
Science & Technology and Economy
基金
国家社科基金--"中小型科技企业成长机制研究"(项目编号:07BJY008项目负责人:张玉明)成果之一
山东省自然科学基金项目--"山东省企业自主创新的资金支持模型构建及其效用分析"(项目编号:Y2006H06项目负责人:张玉明)成果之一
关键词
中小企业
R&D支出
企业绩效
企业规模
倒“U”型
small and medium-sized enterprises (SMEs)
H&D expenditure
enterprise performance
enterprise scale
inverse U-shaped