【作者】 徐岩； 陈颖； 曹德利；

【Author】 Xu Yan Chen Ying Cao Deli

【机构】 北方工业大学经济管理学院；

【摘要】 我国软件行业的研发费用资本化百分比是比较低的,这导致了软件行业的管理费用巨大,而利润增长缓慢的问题。本文假设软件行业研发费用资本化百分比是与资产收益率有正相关关系,通过建立模型来检验假设,并提出改进建议。更多还原

【Abstract】 China’s software industry R & D costs is relatively low percentage of capitalization, which has led to a huge management expenses of software industry, while the profit grows slowly .This article assumes that the software industry capitalization of R&D costs have a positive relationship with return on assets and through the establishment of models to test assumptions, and to make recommendations for improvement.更多还原