摘要
以2004年—2009年高新技术上市公司为研究对象,从盈利能力、发展能力和技术竞争力三个方面分别考察新《企业会计准则》实施前后高新技术上市公司研发投入强度与公司绩效的关系后发现,当前我国高新技术上市公司研发经费投入强度相对不足,缺乏连续性;研发经费投入强度及研发人员投入强度与反映绩效的部分指标相关,滞后效果不明显;企业会计准则的变化对研发投入强度与公司绩效之间关系的影响不大。
This paper makes a study of high-tech listed companies from the year 2004 to 2009.From the three areas of profitability,capacity development and technical competence and during the period before and after the new ＂Enterprise Accounting Standards＂ has been implemented,the author tries to investigate the relationship between high-tech RD investment intensity and corporate performance.The results show that the current high-tech listed companies in China usually are short of RD investment intensity and continuity.Additionally,RD investment intensity,RD staff input intensity are associated with the several indicators which reflect the performance while the lag effect is not obvious.Changes in ＂Enterprise Accounting Standards＂ have little effect on the relationship between RD investment intensity and corporate performance.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第6期81-86,共6页
Journal of Audit & Economics
关键词
企业会计准则
研发投入
公司绩效
高新技术
上市公司
Enterprise Accounting Standards
R＆D investment
corporate performance
high-tech
listed companies
