| 研究与开发支出述评 |
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| 引用本文： | 林艳芳.研究与开发支出述评[J].财务与金融,2010(3):44-47. |
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| 作者姓名： | 林艳芳 |
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| 作者单位： | 上海大学管理学院,上海,200444 |
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| 摘 要： | 研究与开发（以下简称R＆D）支出是企业获得超额利润的一个重要源泉,研究R＆D支出与企业的关系显得非常重要。R＆D支出是指企业R＆D投入强度。本文主要区分国内外研究现状,从R＆D支出对企业价值、企业业绩、企业风险及成长性等方面的影响角度进行综述。本文梳理了相关研究的脉络,力求为学者们的后续研究提供便利。
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| 关 键 词： | R＆D支出 企业价值 企业业绩 企业成长性 |
A Research Review of R&D Expenditure |
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| LIN Yan-fang.A Research Review of R&D Expenditure[J].Accounting and Finance,2010(3):44-47. |
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| Authors: | LIN Yan-fang |
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| Institution: | LIN Yan-fang School of Management,Shanghai University,Shanghai 200444 |
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| Abstract: | RD expenditure is an important source to gain extra-profits.So it is significant to research the relation between RD expenditure and the enterprise.RD expenditure is the investment intensity of a company.This paper mainly distinguish the current situation of outside and inside,also review from the effect of RD expenditure to enterprise value,business performance,enterprise growth and enterprise risk.This paper strives to provide convenience for future research. |
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| Keywords: | R＆D Expenditure Enterprise Value Business Performance Enterprise Growth |
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