高新技术类上市公司r.docx

中文摘要
论文题目:高新技术类上市公司R&D支出的影响因素研究专 业:会计学
硕士生:卜伟(签名) 主垒
指导教师:王小荣(签名) 至i!:起
摘 要
在知识经济和市场竞争日益激烈的情况下,高新技术企业已经逐渐取代传统生产型企业而成为社会经济发展的主角。高新技术企业的R&D是其核心竞争力的源泉与持续发展的动力,是屹立于全球企业之林的战略性要素。R&D费用日益成为其一项经常并且数额越来越大的支出。如何持续有效地开展高新技术企业的R&D活动?哪些因素影响高新技术企业R&D支出?为此,本文采取理论和实证相结合的方法对高新技术类上市公司R&D支出的影响因素进行研究。
本文从国内外关于R&D影响因素的研究着手,引用技术创新影响因素理论,分析了影响高新技术类上市公司R&D支出的宏观与微观因素,选取2002"-2006年连续五年有R&D支出的高新技术类上市公司作为研究样本,建立模型并特别验证了本文引入的新变量“前一期的R&D支出”以及企业规模、盈利能力、资本结构、股权集中度、技术人员密度、企业员工素质、股东报酬等8个微观因素对R&D支出的影响。实证研究结果发现:前一期的R&D支出对当期R&D支出的影响最为显著且二者正相关,其次企业规模、股权集中度、企业员工素质均对R&D支出影响显著,但未能发现资本结构、股东报酬对R&D支出影响显著,而盈利能力、技术人员密度对R&D支出的影响与假设发生偏差。
关键词:高新技术上市公司;P,&Dt 企业规模; 股权集中度: 前一期P&D支出论文类型:应用研究
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英文摘要
Subject: A Study on Influencing Factors of R&D Expenditure in High-tech panies
Speciality: Accounting
Name:Bu wei(signature)垦丝边
Instructor:Wang Xiaorong(signature)
ABSTRACT
In the circumstance of knowledge·based economy and all petitive market,Hi【gh—tech enterprises have gradually replaced the traditional production-oriented enterprises to e the protagonist of socio—economic &D in Hi曲-tech enterprises is the source of the driving force for sustainable development,and is a strategic element of being in the global &D costs increasingly e all frequent and more 1a唱e amount of expenditure in Hi曲·tech to effectively ensure that the high—tech enterprise R&D activities are
efficient?What is the influencing factors of R&D expenditures in high—tech enterprises?So
this article studied influencing factors of R&D expenditures in high·tech enterprises using
theory and empirical methods.
This article started from the influencing factors of R&D at home and on
the technological innovation theory,it analysed the macro and micro influencing factors of R
&D expenditure in high-tech chose the hi曲一tech panies with five—year R&D expenditures of 2002~ it established models to verify 8 micro influencing factors of R&D expenditures,such as