数智化背景下R&D投入与企业绩效关系研究——基于软件和信息技术业A股上市公司数据  

On Correlation between R&D Investment and Corporate Performance in the Context of Digital and AI Technologies:Based on Data of Chinese A-share Listed Companies in the Software and IT Sector

作　　者：郑玉玉 赵祺 ZHENG Yu-yu;ZHAO Qi(Chaohu University,Hefei,Anhui,238000,China)

机构地区：[1]巢湖学院工商管理学院,安徽合肥238000

出　　处：《武汉商学院学报》2021年第2期38-42,共5页Journal of Wuhan Business University

基　　金：巢湖学院校级科研课题(项目编号:XWY-202002)。

摘　　要：随着5G、AI以及云计算等数字信息技术的迭代推新,互联网与线下实物深度结合演变转化形成"物联网",物联网的诞生推动了中国实体经济向更深层次发展。而随着发展步伐不断地加快,对软件和信息技术行业又提出了新的要求。软件和信息技术业对研发的投入程度不仅关乎企业自身的竞争优势更会较为深远的影响国家经济稳快发展。为此,本文以163家软件和信息技术上市公司为研究对象,依据其2017-2019年的财务信息,通过描述性统计、相关性检验以及回归分析对软件和信息技术公司R&D投入对企业绩效的影响进行实证分析,研究发现R&D投入对企业绩效呈正相关,并且这种正向影响作用存在一定滞后性。With the iteration of digital information technologies such as 5 G,AI,and cloud computing,the Internet and offline things have been deeply integrated into the " Internet of Things",which has promoted the further development of China’s real economy.The fast pace of real economy has imposed new demands on the software and information technologies. The corporate investment on R&D is related to its competitive advantage,and more importantly has an impact on the steady and rapid development of China’s economy in a profound manner. To this end,taking 163 listed companies in the sector of software and information technology as the research objects and based on their financial information from 2017 to 2019,the paper makes an empirical analysis on the influence of those companies’ R&D investments on their performance with descriptive statistics,correlation tests,and regression analysis. The results indicate that R&D investment is positively correlated with corporate performance,and the positive effects lag behind a little.

关 键 词：数智化 R&D投入 企业绩效 软件和信息技术 

分 类 号：F273.1[经济管理—企业管理] F275[经济管理—国民经济]