| 中国上市公司R＆D支出及其经济效果的实证研究 |
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| 引用本文： | 梁莱歆,严绍东.中国上市公司R＆D支出及其经济效果的实证研究[J].科学学与科学技术管理,2006,27(7):34-38. |
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| 作者姓名： | 梁莱歆 严绍东 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 基金项目： | 国家自然科学基金项目（70172014） |
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| 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时象，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支出时于信息使用者正确评价企业投资价值有着重要意义。
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| 关 键 词： | 上市公司 R＆D支出 信息披露 经济效果 实证研究 中国 盈利能力 |
| 文章编号： | 1002-0241（2006）07-0034-05 |
| 收稿时间： | 2006-01-15 |
| 修稿时间： | 2006年1月15日 |
Empirical Research on the R&D expenditure and Its Economic Effect of Listed Companies |
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| LIANG Laixin,YAN Shaodong.Empirical Research on the R&D expenditure and Its Economic Effect of Listed Companies[J].Science of Science and Management of S.& T.,2006,27(7):34-38. |
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| Authors: | LIANG Laixin YAN Shaodong |
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| Institution: | Business School , Central South University , Hunan 410083 , China |
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| 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 |
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| Keywords: | listed companies R&D expenditure information disclosure economic effect |
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