研发投入对皮革企业财务绩效影响研究——以明新旭腾为例  

Research on the Impact of R&D Investment on the Financial Performance of Leather Enterprises:ACaseStudyof MingxinXuteng

作　　者：邓博一 许耀文 DENG Boyi;XU Yaowen(College of Business Administration,Huaqiao University,Quanzhou 362000,China)

机构地区：[1]华侨大学工商管理学院,福建泉州362000

出　　处：《西部皮革》2023年第23期36-38,共3页West Leather

摘　　要：持续的研发投入是企业科技创新成果转化的基础,创新成果则能够助力企业形成长远发展的核心竞争力,然而研发投入并非一定对企业财务绩效形成正向影响。文章通过梳理皮革企业明新旭腾近年来的研发投入情况,分析了明新旭腾研发投入与其财务绩效两者之间的关系。发现研发投入对明新旭腾财务绩效产生积极影响,并提出持续加强企业研发投入的建议。Continuous research and development(R&D)investment is the basis for the transformation of technological innovation achievements of enterprises,and innovation achievements can help enterprises form the core competitiveness of long-term development.However,R&D investment does not necessarily have a positive impact on the financial performance of enterprises.This paper analyzes the relationship between the R&D investment and financial performance of Mingxin Xuteng by reviewing its R&D investment in recent years.It is found that R&D investment has a positive impact on the financial performance of Mingxin Xuteng.

关 键 词：皮革行业 研发投入 财务绩效 

分 类 号：F276.6[经济管理—企业管理]