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R&D投入绩效相关研究综述
引用本文:金颖.R&D投入绩效相关研究综述[J].南京金融高等专科学校学报,2011(4):6-10.
作者姓名:金颖
作者单位:南京审计学院会计学院,江苏南京211815
摘    要:从国家和企业两个层面,对R&D投入绩效、R&D投入与宏观经济增长的关系、R&D投入与企业生产效率及企业业绩的关系的相关文献进行综述发现:大多数学者认为在宏观层面R&D活动对国家和地区经济增长起到了促进作用;在微观层面,国外学者认为R&D投入对企业的生产效率、市场价值及企业业绩具有显著的正面影响,国内学者由于样本选择差异及信息披露不足等原因,得出了不同的观点,一部分学者认为R&D投入对企业的业绩具有显著的正面作用,并具有一定的滞后性,另一部分学者认为R&D投入与企业业绩不存在显著的正相关关系。

关 键 词:R&D  经济增长  绩效  生产效率  企业业绩  国家投入  企业投入  研究与发展

A Review on the Study of R&D Investment Performance
JIN Ying.A Review on the Study of R&D Investment Performance[J].Journal of Nanjing Higher Finance College,2011(4):6-10.
Authors:JIN Ying
Abstract:From the perspective of the nation and the enterprises, the in-depth research of the R&D investment performance, the relationship between R&D investment and macroeconomic growth, the relevant material of the relevance between R&D investment and enterprise production efficiency and performance, most scholars believe the R&D activities on macro level play an significant role in improving both national and regional economy. On micro level, foreign scholars confirm the remarkable positive impact made by the production efficiency of R&D investment, market value and enterprise performance, while our domestic scholars, due to the difference in sample selection and deficiency of information disclosure, concluded different opinions: the majority of them recognize the positive impact of R&D investment on the enterprise performance, with certain hysteresis; the rest negate the positive correlation between R&D investment and enterprise performance.
Keywords:R&D  economic growth  performance  production efficiency  enterprise performance  national investment  enterprise investment  research and development
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