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企业R&D投入活动的影响因素分析——基于企业财务资源观
引用本文:罗绍德,刘春光.企业R&D投入活动的影响因素分析——基于企业财务资源观[J].财经理论与实践,2009,30(1).
作者姓名:罗绍德  刘春光
作者单位:暨南大学,管理学院,广东,广州,510632
摘    要:以制造业为样本研究资本结构、内部现金流等财务指标对企业研究与开发活动的影响.结果表明,高财务杠杆的企业研发投入强度较低;企业的研发活动与内部现金流正相关;研发的绝对支出与企业规模成正比,而研发强度与企业规模成反比;企业研发活动与企业的盈利能力没有显著关系.这些结论说明资金是影响企业研发活动的重要因素,然而不是唯一因素,对此提出了一些合理化建议,以改善我国企业研发投入的现状.

关 键 词:影响因素  财务资源观

Factors Impacting Enterprise R&D Activities——Base on the Perspective of Financial Resources
LUO Shao-de,LIU Chun-guang.Factors Impacting Enterprise R&D Activities——Base on the Perspective of Financial Resources[J].The Theory and Practice of Finance and Economics,2009,30(1).
Authors:LUO Shao-de  LIU Chun-guang
Institution:Management College;Jinan University;Guangzhou;Guangzhou 510632;China
Abstract:The paper select samples from manufacturing industry to research the impacts of capital structure,internal cash flow and other finance factors on R&D investment activities.Research findings show that: the enterprises of high financial leverage have lower strength of research and development;the relations of Corporate R&D activities and internal cash flow are positive correlation;the relations of absolute expenditure of R&D and size of enterprises are positive correlation,but the relations of strength of cor...
Keywords:R&D
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