我国企业研发投入对经营绩效滞后性影响的研究——以医药制造企业为例

发布时间：2018-06-04 05:50

本文选题：医药制造企业 + 企业研发投入　；参考：《价格理论与实践》2017年04期

【摘要】：本文以2012-2015年医药制造企业的79家上市公司作为研究对象,选取研发经费投入强度,技术人员投入强度两个指标作为研发投入的衡量指标,选取营业利润率、每股收益等6个指标作为企业综合绩效的衡量指标,运用因子分析、多元线性回归分析等方法,研究研发投入对医药制造企业综合绩效的滞后性影响。研究结果显示:当期研发经费投入对企业综合绩效产生显著的负影响;滞后一期的研发经费投入对企业经营绩效不存在显著影响;滞后二期研发费用投入对企业绩效具有显著的正向促进作用;研发人员投入对企业综合绩效呈现显著的正相关关系。同时,这种影响也具有一定滞后性,且滞后影响程度显示不断增强。文章最后提出了提高医药制造企业绩效的相关建议。
[Abstract]:In this paper, 79 listed companies of pharmaceutical manufacturing enterprises from 2012 to 2015 are selected as the research objects, and the investment intensity of R & D funds and the investment intensity of technical personnel are selected as the measurement indexes of R & D investment, and the operating profit rate is chosen. Six indexes, such as earnings per share, are used to measure the comprehensive performance of pharmaceutical manufacturing enterprises. Factor analysis, multiple linear regression analysis and other methods are used to study the lag effect of R & D investment on the comprehensive performance of pharmaceutical manufacturing enterprises. The results show that the current R & D investment has a significant negative impact on the enterprise's overall performance, while the lag R & D expenditure does not have a significant impact on the enterprise's business performance. The delayed phase R & D expenditure has a significant positive effect on enterprise performance, and R & D personnel input has a significant positive correlation with the firm's overall performance. At the same time, this kind of influence also has the certain lag, and the lag influence degree display unceasingly strengthens. Finally, the paper puts forward some suggestions to improve the performance of pharmaceutical manufacturing enterprises.
【作者单位】：江苏理工学院商学院;
【分类号】：F273.1;F426.72

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