上市公司R&D支出结构的影响因素分析  

作　　者：欧群芳[1] 贺晋[2] 

机构地区：[1]广州民航职业技术学院 [2]广东工业大学管理学院

出　　处：《企业经济》2013年第8期177-180,共4页Enterprise Economy

基　　金：广东省软科学研究计划项目"广东科技型中小企业可转债融资研究"(批准号:2012B070300055)

摘　　要：采用2007-2010年我国上市公司的R&D支出数据,实证分析了R&D支出水平、研究阶段支出(R)和开发阶段支出(D)的影响因素。结果发现,企业规模、负债水平、多元化水平、盈利能力和市场预期等5个因素存在显著性差异影响,企业规模、盈利能力与研究阶段支出显著相关,企业规模、负债水平与开发阶段支出显著相关,多元化水平和市场预期在统计上没有显著性。这不仅有助于企业对R&D活动进行差异性控制,也为R&D支出会计政策变更提供了理论基础。In this paper, we analyze the influencing factors of R＆D expenditure, research expenditure and development expenditure by using the R＆D expenditure data of the listed company （2007 -2010）. Our results show that significant differences exist in the 5 factors of firm size, debt level, diversification, profitability and market expectation. Firm size and profitability have a significant correlation with research expenditure, firm size and debt level have a significant correlation with development expenditure, but diversification and market expectation have no significant correlation with them. The result not only helps enterprises for differentiated controls of R＆D activities, but also provides a theoretical basis for accounting policy changes of R＆D expenditure.

关 键 词：R&D 研究阶段支出 开发阶段支出 

分 类 号：F230[经济管理—会计学]