企业R&D投入影响因素分析——基于企业财务资源观的微观证据  

The Influencing Factors on Enterprise’s Input on R&D—An Analysis from the Enterprise’Finance Resource Perspective

作　　者：高千亭 Gao Qianting

机构地区：[1]山东理工大学资产管理处

出　　处：《山东理工大学学报（社会科学版）》2020年第4期26-30,共5页Journal of Shandong University of Technology（Social Sciences Edition）

摘　　要：利用山东省某市2013—2017年的企业税务调查数据,基于企业财务资源观视角,对企业研发投入支出及其强度受企业内外部相关因素的影响关系进行实证研究。研究发现,企业研发投入支出及其强度与企业资产规模、内部现金流、人力资源正相关,与企业亏损负相关,未发现出口导向与R&D之间的关系不明显。Based on the survey data of the business taxation from the year 2013 to 2017 of a city in Shandong province,this paper presents an empirical research on the inter-relationship between the influencing factors from inside and outside of the enterprise and the R&D input and intensity from the enterprise.The results show that the R&D input and intensity are positively related to the scale,the cash flow and human resources of the corporation,and are negatively related to the enterprise’losses,and the export-orientation of an enterprise has no obvious relation to the R&D input and intensity.

关 键 词：研究与开发支出 研究开发强度 财务资源影响因素 

分 类 号：F223[经济管理—国民经济]