| 考虑政府干预的企业R&D行为研究 |
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| 引用本文： | 张保柱,黄辉.考虑政府干预的企业R&D行为研究[J].财经论丛,2009(3). |
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| 作者姓名： | 张保柱 黄辉 |
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| 作者单位： | 1. 华中科技大学管理学院,湖北,武汉,430074
2. 重庆工商大学会计学院,重庆,400067 |
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| 摘 要： | 基于我国上市公司的数据对转型经济下政府干预与企业R&D行为之间的关系进行了实证分析.研究发现,政府直接控股的上市公司研发支出较低;而且政府干预经济越严重,这种现象越明显.政府干预下的企业R&D行为表现较差,主要是由于地方政府的政治目标和社会目标与企业长期发展目标的偏离所导致的,这种较差的R&D行为表现不利于企业的长期发展.
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| 关 键 词： | 政府干预 R&D支出 企业行为 |
Government Intervention and Firms' R&D Expense |
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| ZHANG Bao-zhu,HUANG Hui.Government Intervention and Firms' R&D Expense[J].Collected Essays On Finance and Economics,2009(3). |
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| Authors: | ZHANG Bao-zhu HUANG Hui |
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| Institution: | 1.School of Management;Huazhong University of Science and Technology;Wuhan 430074;China;2.School of Accounting;Chongqing Technology and Business University;Chongqing 400067;China |
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| Abstract: | Based on Chinese listed companys' data,the paper studies the relationship between the government intervention and the companys' R&D decisions in the transitional economy.Chinese listed companies directly controlled by the government have less R&D expenses,and the more seriously the government intervention is;the more obvious the phenomenon appears to be.Companies have little R&D expenses under the government intervention due to the deviation between the local government's political and social goals and the ... |
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| Keywords: | government intervention R&D expense firm action |
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