| 宁波高新技术企业研发投入与财务绩效研究 |
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| 引用本文： | 沈爱荣.宁波高新技术企业研发投入与财务绩效研究[J].价值工程,2014(32):200-203. |
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| 作者姓名： | 沈爱荣 |
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| 作者单位： | 浙江纺织服装职业技术学院,宁波,315211 |
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| 基金项目： | 浙江纺织服装职业技术学院2014年科研项目，项目编号2014-1B-011。 |
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| 摘 要： | 本文以宁波高新技术企业为研究对象,利用因子分析得到综合财务绩效指标,以研发投入强度为自变量以综合财务绩效指标为因变量,构建研发投入与财务绩效的线性回归模型,分析研发投入与财务绩效之间的关系。研究结果发现,宁波高新技术企业的研发投入与其财务绩效显著正相关且没有明显的滞后性,研发投入产出的影响期在3年以上。
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| 关 键 词： | 高新技术企业 研发投入 财务绩效 |
A Study on the R & D Inputs and Financial Performance of High-tech Enterprises in Ningbo |
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| SHEN Ai-rong.A Study on the R & D Inputs and Financial Performance of High-tech Enterprises in Ningbo[J].Value Engineering,2014(32):200-203. |
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| Authors: | SHEN Ai-rong |
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| Institution: | SHEN Ai-rong ( Zhejiang Textile ＆ Fashion College, Ningbo 315211, China ) |
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| Abstract: | This paper makes analysis at the relationship between the R ＆ D expense and its financial performance of the high-tech listed corporations in Ningbo. The result illustrates that there are positive correlations between R ＆ D inputs and financial performance. It points out high-tech enterprises should increase the inputs in R ＆ D, strengthen R ＆ D management to enable raising R ＆ D financial performance. |
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| Keywords: | high-tech enterprises R&D inputs financial performance |
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