宁波高新技术企业研发投入与财务绩效研究

摘要

This paper makes analysis at the relationship between the R & D expense and its financial performance of the high-tech listed corporations in Ningbo. The result illustrates that there are positive correlations between R & D inputs and financial performance. It points out high-tech enterprises should increase the inputs in R & D, strengthen R & D management to enable raising R & D financial performance.%本文以宁波高新技术企业为研究对象，利用因子分析得到综合财务绩效指标，以研发投入强度为自变量以综合财务绩效指标为因变量，构建研发投入与财务绩效的线性回归模型，分析研发投入与财务绩效之间的关系。研究结果发现，宁波高新技术企业的研发投入与其财务绩效显著正相关且没有明显的滞后性，研发投入产出的影响期在3年以上。