| 企业研发投入与实际绩效:破题A股上市公司 |
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| 引用本文： | 解维敏,唐清泉.企业研发投入与实际绩效:破题A股上市公司[J].改革,2011(3). |
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| 作者姓名： | 解维敏 唐清泉 |
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| 作者单位： | 东北财经大学会计学院;中山大学管理学院; |
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| 基金项目： | 国家自然科学基金项目“我国企业R&D创新投入的风险与有效性研究”(批准号:70772084); 辽宁省社会科学规划项目“公司治理、企业研发投入与自主创新——基于辽宁省上市公司的实证研究”(批准号:L10DJY036) |
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| 摘 要： | 企业研发(R&D)投入是一项高不确定性和风险性战略行为,但高不确定性和风险性并不意味着研发投入总是以失败告终,研发投入的成功与否在很大程度上还取决于知识产权保护和监督管理等制度因素。从企业绩效角度考察企业R&D投入效率,以及考察制度环境和所有权安排对企业R&D投入绩效的影响表明,知识产权保护的强化和合适的所有权安排有助于提高企业R&D投入的绩效。
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| 关 键 词： | R&D投入 企业绩效 知识产权 上市公司 |
The Firm's R&D Investment and Real Performance:Breakthrough from the A-stock Listed Companies |
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| Xie Weimin Tang Qingquan.The Firm's R&D Investment and Real Performance:Breakthrough from the A-stock Listed Companies[J].Reform,2011(3). |
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| Authors: | Xie Weimin Tang Qingquan |
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| Institution: | Xie Weimin Tang Qingquan |
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| Abstract: | Firm's R&D investment is a strategy activity with high risks and uncertainties.However,high risks and uncertainties do not mean that firm's R&D investment always fail without any return,and whether firm's investment can get success largely depends on intellectual property protection,supervision and management.This paper first examines the rate of return of R&D investment and then investigates the effects of institutional environment and ownership arrangements on the rate of return of R&D investment.The empi... |
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| Keywords: | R&D investment firm performance intellectual property listed company |
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