高新技术企业研发投资绩效评价统计分析  

Statistical Analysis of Performance Evaluation of High-tech R & D Investment

作　　者：田利军[1] 郭兰英[2] 叶陈毅[3] 

机构地区：[1]中国民航大学经管学院,天津300300 [2]石家庄经济学院财务处,河北石家庄050031 [3]石家庄经济学院会计学院,河北石家庄050031

出　　处：《现代财经（天津财经大学学报）》2010年第8期93-96,F0003,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金项目(编号:70772008);河北省科技计划项目(编号:09457235D);"河北省高校学科拔尖人才选拔与培养计划资助"项目(批准编号:CPRC049);中央高校基本科研业务费中国民航大学2009年度专项(编号:ZXH2009C008)阶段性成果

摘　　要：通过对中小企业板131家上市公司2007年以来研发投入与绩效指标数据的实证分析,发现:研发投入强度与净资产收益率显著正相关,但对企业盈利的贡献作用并不稳定;研发投入强度与企业成长性指标和创新能力指标均不存在显著的相关关系;研发人员比例与净资产收益率显著负相关,与每股收益显著正相关;研发人员比例与成长性指标和技术创新指标均不相关,我国高新技术产业整体还缺乏大量具有积极性和创造性的研发人员。Through empirical analysis of R ＆D investment and performance indicator data about the SME 131 companies since 2007, we found： The research and development investment intensity and the net assets income are being related, but is unstable to the enterprise profit＇s contribution function; The research and development investment intensity and the enterprise expanding target and the innovation ability target does not have the remarkable correlational dependence; Researches and develops the personnel proportion and the net assets returns ratio inverse correlation, is being related with each income. Researches and develops the personnel proportion and the expanding target and the technological innovation target is non--correlated. Our country high technology and new technology industry is lack of research and development personnel with enthusiasm and creative.

关 键 词：高新技术企业 研发投资 绩效评价 实证研究 

分 类 号：F276.4[经济管理—企业管理]