【摘要】 以2004年—2009年高新技术上市公司为研究对象,从盈利能力、发展能力和技术竞争力三个方面分别考察新《企业会计准则》实施前后高新技术上市公司研发投入强度与公司绩效的关系后发现,当前我国高新技术上市公司研发经费投入强度相对不足,缺乏连续性;研发经费投入强度及研发人员投入强度与反映绩效的部分指标相关,滞后效果不明显;企业会计准则的变化对研发投入强度与公司绩效之间关系的影响不大。更多还原

【Abstract】 This paper makes a study of high-tech listed companies from the year 2004 to 2009.From the three areas of profitability,capacity development and technical competence and during the period before and after the new "Enterprise Accounting Standards" has been implemented,the author tries to investigate the relationship between high-tech R&D investment intensity and corporate performance.The results show that the current high-tech listed companies in China usually are short of R&D investment intensity and continuity.Additionally,R&D investment intensity,R&D staff input intensity are associated with the several indicators which reflect the performance while the lag effect is not obvious.Changes in "Enterprise Accounting Standards" have little effect on the relationship between R&D investment intensity and corporate performance.更多还原