摘要
在企业的发展过程中,研发支出、环保投入与企业绩效的关系成为理论界和实务界关注的热点问题。对研发支出与环保投资对于企业财务绩效的影响进行研究,有利于推动我国生态与经济的和谐发展。因此文章主要对研发支出、环保投入与企业绩效关系的相关研究文献进行梳理与总结,以期能够为后续学者在该领域广泛深入地研究提供一定的参考与借鉴。
In the development process of enterprises,the relationship between R&D expenditure,environmental protection investment and corporate performance has become a hot issue in the theoretical and practical circles.Research on the impact of R&D expenditure and environmental protection investment on corporate financial performance is conducive to promoting the harmonious development of my country's ecology and economy.Therefore,the article mainly sorts out and summarizes the related research literature on the relationship between R&D expenditure,environmental protection investment and corporate performance,hoping to provide a certain reference and reference for follow-up scholars to conduct extensive and in-depth research in this field.
作者
郭赫增
孙玉忠
GUO He-zeng;SUN Yu-zhong(Heilongjiang Bayi Agricultural University,Daqing 163000,China)
出处
《价值工程》
2021年第29期194-196,共3页
Value Engineering
基金
大庆市哲学社会科学规划研究项目(DSGB2021055)
黑龙江八一农垦大学“三纵”科研支持计划(TDJH201908)
黑龙江八一农垦大学研究生创新科研项目(YJSCX2021-Y91)。
关键词
研发支出
环保投入
企业绩效
文献综述
R&D expenditure
environmental protection investment
corporate performance
literature review
