| 基于《企业会计准则》变化的研发投入与公司绩效的实证研究 |
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| 引用本文： | 金颖.基于《企业会计准则》变化的研发投入与公司绩效的实证研究[J].审计与经济研究,2011,26(6). |
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| 作者姓名： | 金颖 |
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| 作者单位： | 南京审计学院会计学院,江苏南京,211815 |
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| 摘 要： | 以2004年—2009年高新技术上市公司为研究对象,从盈利能力、发展能力和技术竞争力三个方面分别考察新《企业会计准则》实施前后高新技术上市公司研发投入强度与公司绩效的关系后发现,当前我国高新技术上市公司研发经费投入强度相对不足,缺乏连续性;研发经费投入强度及研发人员投入强度与反映绩效的部分指标相关,滞后效果不明显;企业会计准则的变化对研发投入强度与公司绩效之间关系的影响不大。
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| 关 键 词： | 企业会计准则 研发投入 公司绩效 高新技术 上市公司 |
An Empirical Study of R&D Investment and Firm Performance Based on Changes in Enterprise Accounting Standards |
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| JIN Ying.An Empirical Study of R&D Investment and Firm Performance Based on Changes in Enterprise Accounting Standards[J].Economy & Audit Study,2011,26(6). |
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| Authors: | JIN Ying |
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| Institution: | JIN Ying(School of Accounting,Nanjing Audit University,Nanjing 211815,China) |
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| Abstract: | This paper makes a study of high-tech listed companies from the year 2004 to 2009.From the three areas of profitability,capacity development and technical competence and during the period before and after the new Enterprise Accounting Standards has been implemented,the author tries to investigate the relationship between high-tech R&D investment intensity and corporate performance.The results show that the current high-tech listed companies in China usually are short of R&D investment intensity and continui... |
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| Keywords: | Enterprise Accounting Standards R&D investment corporate performance high-tech listed companies |
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