CAJ | 학술논문

科技创新是经济发展、社会进步的动力源泉，坚定发展自主创新是我国上市公司提高核心竞争能力的必由之路。本文以科学地评价科技投入对我国上市公司绩效的贡献度为核心研究内容，遴选了 R＆D 科技投入和其它科技投入及其派生指标作为科技投入的表征变量，遴选了产品销售收入、净利润、净资产收益率、每股收益率及其增长率作为公司绩效的表征变量，并通过相关分析和回归分析展开了实证分析。实证分析的结论表明，科技投入和我国上市公司绩效之间存在一定的关联，但影响作用并不明显。针对这一实际问题，本文给出了相应的政策建议，以期让科技投入更好地促进上市公司绩效的提升。
과기창신시경제발전、사회진보적동력원천，견정발전자주창신시아국상시공사제고핵심경쟁능력적필유지로。본문이과학지평개과기투입대아국상시공사적효적공헌도위핵심연구내용，린선료 R＆D 과기투입화기타과기투입급기파생지표작위과기투입적표정변량，린선료산품소수수입、정리윤、정자산수익솔、매고수익솔급기증장솔작위공사적효적표정변량，병통과상관분석화회귀분석전개료실증분석。실증분석적결론표명，과기투입화아국상시공사적효지간존재일정적관련，단영향작용병불명현。침대저일실제문제，본문급출료상응적정책건의，이기양과기투입경호지촉진상시공사적효적제승。
Technology innovation is the source of economic development and social progress . Independent innovation is the route which can improve the core competition ability of listing corporation .In this paper ,the contribution of science and technology investment was researched for company performance of listing corporation . R&D investment and other investment have been selected as the variables which can express science and technology investment ,and four variables are also selected to express company performance of listing corpo-ration such as product sales revenue ,net profit , return on net assets ,and earnings per share .Empirical analysis show that there is a cer-tain correlation between science and technology investment and listing corporation performance ,but the effect is not obvious .According to this problem , corresponding policy recommendations have been given in order to make science and technology investment to better promote the listing corporation performance .