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文章是关于R&D投入和企业绩效关系研究的文献综述,文章从国外和国内两个角度总结和分析了R&D投入和企业绩效关系研究现状。结论发现:国外的文献综述得出了比较一致的结论就是R&D投入同企业的经济绩效总体是正相关的关系;而国内相关文献的研究由于国内上市公司R&D信息披露的不规范造成样本的选择和企业所属行业和规模等影响因素的选择存在很大的不确定性,使得具体行业的R&D投入对经营绩效的影响并没有取得一致的结论,并分析了主要存在的三种不同的观点。
The article is a literature review on the relationship between R & D investment and business performance. The article summarizes and analyzes the current research status of the relationship between R & D investment and business performance from both domestic and foreign perspectives. The conclusion is that the foreign literature review concludes that the R & D investment is positively related to the overall economic performance of the enterprises. However, due to the non-standard R & D information disclosure of the domestic listed companies, The choice of influencing factors such as the industry and scale of the industry belongs to a great deal of uncertainty. Therefore, the impact of R & D investment on the business performance of specific industries does not reach a consistent conclusion, and three main viewpoints are analyzed.