研究与发展管理
研究與髮展管理
연구여발전관리
R & D MANAGEMENT
2010年
1期
98-105
,共8页
R&D支出%R&D人员%变动%相关关系
R&D支齣%R&D人員%變動%相關關繫
R&D지출%R&D인원%변동%상관관계
R&D expense%R&D staff%change%correlation
企业的R&D支出受多因素的影响,R&D人员是其中的一个重要因素.以我国上市公司2004-2007年披露了研发费用的企业为研究样本,对企业R&D人员变动与R&D支出之间的相关关系进行了实证研究.实证结果表明,企业R&D支出与R&D人员数量正相关;企业R&D人员变动与R&D支出变动显著正相关;R&D人员变动对R&D支出的影响,高新技术企业要大于非高新技术企业.
企業的R&D支齣受多因素的影響,R&D人員是其中的一箇重要因素.以我國上市公司2004-2007年披露瞭研髮費用的企業為研究樣本,對企業R&D人員變動與R&D支齣之間的相關關繫進行瞭實證研究.實證結果錶明,企業R&D支齣與R&D人員數量正相關;企業R&D人員變動與R&D支齣變動顯著正相關;R&D人員變動對R&D支齣的影響,高新技術企業要大于非高新技術企業.
기업적R&D지출수다인소적영향,R&D인원시기중적일개중요인소.이아국상시공사2004-2007년피로료연발비용적기업위연구양본,대기업R&D인원변동여R&D지출지간적상관관계진행료실증연구.실증결과표명,기업R&D지출여R&D인원수량정상관;기업R&D인원변동여R&D지출변동현저정상관;R&D인원변동대R&D지출적영향,고신기술기업요대우비고신기술기업.
Enterprises' R&D expense is affected by many factors,and R&D staff is one of the important factors.Taking research samples with the listed companies providing their R&D expense data from 2004 to 2007,it makes an empirical study on the correlations between the change of R&D staff and R&D expense.The results indicate that:R&D expense is positively related to the amount of R&D staff;the change of R&D staff has significant positive influence on R&D expense,and the influence on high-tech enterprises is more significant than that on non-high-tech enterprises.
