老字号企业研发创新与品牌成长关系研究  

The Relationship between R&D Innovation and Brand Growth of “Time-honored Brand” Enterprises

作　　者：王肇 王成荣[2] Wang Zhao;Wang Chengrong(School of Accounting,Capital University of Economics and Business,Beijing 100070;Beijing College of Finance and Commerce,Beijing 101101)

机构地区：[1]首都经济贸易大学会计学院,北京100070 [2]北京财贸职业学院,北京101101

出　　处：《管理评论》2020年第12期156-167,共12页Management Review

基　　金：北京用友公益基金会商的长城重点项目(2017-ZX09)。

摘　　要：老字号企业历史文化积淀深厚,但大多研发创新不足,品牌成长动力较弱。本文利用2007—2018年老字号A股上市公司数据资料和《中国500最具价值品牌》数据,探析老字号企业研发创新与品牌成长的内在关系。结果表明:研发创新活动能够显著提升老字号企业的品牌价值。对于企业研发创新投入而言,资本化研发支出会提升企业未来的品牌价值,其滞后期约为三年,而费用化研发支出的作用时效相对较短;对于企业研发创新专利产出而言,实用新型专利的品牌价值效应在获得授权两年后作用凸显,外观专利发挥品牌价值提升作用的周期较短,而发明专利对老字号品牌价值的提升作用不显著。本文创新性地探索研发创新对老字号企业品牌成长的作用及时效性,为引导老字号企业提升品牌竞争力提供建议和参考。The"China Time-honored Brands"are rich in history and culture,but lack technological innovation and growth momentum of brand value. Based on the data of A-share listed companies of"China Time-honored Brands"and the data of China’s 500 Most Valuable Brands from 2007 to 2018,this paper analyses the relationship between R&D and the brand growth. The results suggest that R&D innovation behavior of the "China Time-honored Brands"can significantly improve brand value. Additionally,among types of R&D input of enterprises,the capitalized expenditure needs three years to realize its brand-enhancing effect. However,the period of effect of the expensed expenditure is relatively short. This paper also studies the effect of R&D patent output on the brand value. The results show that utility model patents have a significant brand-enhancing effect about two years after being authorized. Nevertheless,the appearance patents play a role in promoting the brand value in a short period. Moreover,the effect of invention patent on the brand value of time-honored brands is not significant. This paper innovatively explores the effect of R&D innovation on the brand growth of"China’s Time-honored Brands",and the findings are helpful for "China’s Time-honored Brands"to enhance their brand competitiveness.

关 键 词：中华老字号 企业创新研发 品牌价值 核心专利 

分 类 号：F273.2[经济管理—企业管理] F832.51[经济管理—国民经济] F273.1