文化创意企业研发投资决策与研发绩效实证研究——基于研发周期视角

发布时间：2018-03-31 11:55

本文选题：文化创意企业　切入点：研发投资决策　出处：《科技进步与对策》2015年03期

【摘要】：文化创意企业通过研发投资推进技术创新,使具有自主知识产权的原创性研究和发明转化为企业可利用的、有价值的创意产品,以满足消费者特定的精神需求。以112家在中小板和创业板上市的文化创意企业为样本,考察研发投资决策影响因素和以研发周期为视角的研发投资绩效规律。实证分析发现,基于企业内在特征的企业规模、控制权和"关系型"债务水平对研发投资决策有显著正向影响。以专利和新产品销售收入表示的不同研发周期研发绩效均与研发投资显著正相关。在研究阶段,政府直接补贴有利于促进专利增长;在开发阶段,税收优惠政策有利于增加企业新产品销售收入。
[Abstract]:Cultural and creative enterprises promote technological innovation by investing in R & D, so that original research and inventions with independent intellectual property rights can be transformed into valuable creative products that enterprises can use. In order to meet the specific spiritual needs of consumers, 112 cultural and creative enterprises listed on the small and medium-sized board and the gem were selected as samples to investigate the influencing factors of R & D investment decision and the performance law of R & D investment from the perspective of R & D cycle. The scale of an enterprise based on its intrinsic characteristics, Control rights and "relational" debt levels have a significant positive impact on R & D investment decisions. R & D performance in different R & D cycles, expressed as revenues from patent and new product sales, is significantly positively correlated with R & D investment. The direct subsidy of the government helps to promote the growth of patent, and in the development stage, the preferential tax policy is favorable to increase the sales income of the new products of the enterprise.
【作者单位】：天津工业大学管理学院;
【基金】：国家社会科学基金项目(12BGL039) 教育部人文社会科学研究规划基金项目(11YJA630142)
【分类号】：G124

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