發(fā)布時(shí)間：2018-03-21 13:37

  本文選題：企業(yè)年齡　切入點(diǎn)：研發(fā)投入　出處：《財(cái)會(huì)通訊》2017年36期 　論文類型：期刊論文

【摘要】：本文利用165家浙江省A股上市公司,分析企業(yè)研發(fā)投入對(duì)績(jī)效的影響,以及企業(yè)年齡對(duì)研發(fā)投入與績(jī)效間關(guān)系的調(diào)節(jié)作用。研究顯示,當(dāng)不考慮企業(yè)年齡因素時(shí),研發(fā)投入與績(jī)效成顯著的負(fù)相關(guān)關(guān)系;考慮企業(yè)年齡因素后,發(fā)現(xiàn)年齡可促進(jìn)企業(yè)價(jià)值的提升,且年齡與研發(fā)投入的交互項(xiàng)對(duì)績(jī)效呈顯著的正相關(guān)關(guān)系;研究還表明:研發(fā)投入對(duì)企業(yè)利潤(rùn)發(fā)揮積極作用的年限需6.67年,提升企業(yè)價(jià)值的年限需9.14年。因此,研發(fā)實(shí)質(zhì)反映的是企業(yè)的組織能力。
[Abstract]:In this paper, 165 A-share listed companies in Zhejiang Province are used to analyze the impact of R & D investment on performance, and the moderating effect of enterprise age on R & D investment and performance. Research and development investment and performance have a significant negative correlation, after considering the enterprise age factors, it is found that age can promote the enterprise value, and the interaction between age and R & D investment has a significant positive correlation to the performance. The study also shows that R & D investment plays a positive role in enterprise profits for 6.67 years, and promotes enterprise value for 9.14 years. Therefore, R & D essentially reflects the organizational ability of the enterprise.
【作者單位】： 浙江工業(yè)大學(xué)經(jīng)貿(mào)學(xué)院;
【分類號(hào)】：F273.1;F275;F832.51

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