农业上市公司研发投入对财务绩效影响研究  

Research on the Impact of R&D Investment on Financial Performance of Agricultural Listed Companies

作　　者：汪平[1] WANG Ping(Anhui Industrial Vocational and Technical College,Tongling 244000,China)

机构地区：[1]安徽工业职业技术学院管理工程系,安徽铜陵244000

出　　处：《内蒙古财经大学学报》2019年第2期43-45,共3页Journal of Inner Mongolia University of Finance and Economics

基　　金：安徽省人文社会科学重点研究项目(SK2018A0974)

摘　　要：本文使用2010-2017年沪深A股农业上市公司的相关数据,采用描述性统计和多元回归分析的方法,对公司研发投入与净资产收益率之间关系进行了实证分析,从研发投入和行业两视角结合法来揭示农业上市公司的财务绩效的差异。结果表明:农业上市公司当期研发投入与净资产收益率呈显著正相关关系。By using the relevant data of shanghai-shenzhen a-share agricultural listed companies from 2010 to 2017 and adopting the methods of descriptive statistics and multiple regression analysis,this paper conducts an empirical analysis on the relationship between the company's R&D investment and roe,and reveals the difference in the financial performance of agricultural listed companies from the perspective of R&D investment and industry.The results show that there is a significant positive correlation between the current R&D investment and roe of agricultural listed companies.

关 键 词：上市公司 研发投入 财务绩效 相关关系 

分 类 号：F302.6[经济管理—产业经济]