【摘要】 R&D支出是企业的一项重要投资,同时也是人们所关注的一项重要信息。以深市上市公司为研究对象,对上市公司R&D支出水平及其经济效果进行研究。检验了R&D支出与公司发展之间的相关性。研究结果表明,R&D支出与公司技术资产、盈利能力以及企业增长呈正相关关系。由此说明R&D支出对于信息使用者正确评价企业投资价值有着重要意义。更多还原

【Abstract】 R&D expenditure is an important investment of enterprise and important information keened by people This paper takes the companies listed in transaction organization of Shenzhen as research object, studies the R&D expenditure level and its economic effect, tests the correlations between R&D expenditure and company’s development The study result shows that there are positive correlations between R&D expenditure and technology assets, abilities of profit It proved that the information of R&D expenditure is very important for user’s evaluation of company更多还原