CAJ | 학술논문

以中央企业集团下属控股的130家上市公司2009—2012年的研发支出为分析对象，根据生产要素密集程度和行业技术水平的不同进行分类，通过 T 检验来比较样本公司在实行经济增加值考核前后，研发支出是否产生显著性差异；通过分位数回归来分析 EVA 考核方法在研发支出处于不同的水平上的影响程度。认为经济增加值考核是促进中央上市公司，尤其是高技术产业中的央企上市公司，技术转型升级、提升研发能力的有效手段，应该坚定不移地继续深入推进。
이중앙기업집단하속공고적130가상시공사2009—2012년적연발지출위분석대상，근거생산요소밀집정도화행업기술수평적불동진행분류，통과 T 검험래비교양본공사재실행경제증가치고핵전후，연발지출시부산생현저성차이；통과분위수회귀래분석 EVA 고핵방법재연발지출처우불동적수평상적영향정도。인위경제증가치고핵시촉진중앙상시공사，우기시고기술산업중적앙기상시공사，기술전형승급、제승연발능력적유효수단，응해견정불이지계속심입추진。
In this context,it is still a pending problem whether the conduct of central enterprises’s research and develop-ment has made a substantial transformation.This paper is based on the 130 public companies’R&D expenditures between 2009 and 2012 controlled by central enterprises.We classified them by intensity of production factors and technical level in the whole industry,compared the R&D expenditures of these public companies before and after EVA Assessment through T-testing to survey whether R&D expenditures have made a remarkable difference,and analysed the the extent of the R&D expenditures impact of EVA Assessment while R&D expenditures at various level by quartile regression.We assert EVA Assessment is an effective means for central public companies to transform theirtechnical mode and promote their capacity of research and development.We should continue to firmly and further practice EVA Assessment.