| 高新技术企业研发投入与内部资金相关性的实证分析 |
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| 引用本文： | 陈海声,周维参.高新技术企业研发投入与内部资金相关性的实证分析[J].财会通讯,2007(3):79-81. |
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| 作者姓名： | 陈海声 周维参 |
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| 作者单位： | 华南理工大学工商管理学院,广东广州510640 |
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| 基金项目： | 本文获广东省自然科学基金项目（编号04300134）,广东省第二批科技三项经费计划项目（编号2005870101090）资助. |
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| 摘 要： | 本文从理论与实地调研及国外实证研究等方面分析表明：高新技术企业研发投入与内部资金具有较强的相关性，但通过对我国2003年-2005年上市公司采用回归分析法检验却发现，二者之间相关性不显著，由此认为仅有研发强度等考核指标不能全面反映企业实际研发投入的相对水平，不利于推动、考核企业实际的研发投入，应增设企业研发投入与内部资金之间系列考核指标。
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| 关 键 词： | 高新技术企业 研发 相关性 实证分析 考核指标 |
Empirical Analysis of the Correlation between Investment of R&D and Internal Capital in High-tech Enterprises |
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| Chen Haisheng, Zhou Weishen.Empirical Analysis of the Correlation between Investment of R&D and Internal Capital in High-tech Enterprises[J].Communication of Finance and Accounting,2007(3):79-81. |
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| Authors: | Chen Haisheng Zhou Weishen |
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| Institution: | School of Business Administration, South China University of Technology ,Guangzhou, Guangdong 510640 |
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| Abstract: | In this paper, theory, investigation and foreign empirical analysis show that investment of R&D is strongly associated with internal capital in high-tech enterprises. But by collecting information of 2003-2005 listed companies in China and using regression analysis, test result has reached the conclusion that there is no significant correlation between them. So we think only R&D intensity may not reflect the actual level of R&D investment and that is not conductive to enterprise actual investment of R&D. Considering correlation between investment of R&D and internal capital, suggestion of additional referential indicators finally be proposed. |
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| Keywords: | High-tech enterprises Research and development Correlation Empirical analysis Referential indicators |
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