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R&D投入对企业绩效的影响是国内外学者所关注的问题。以R&D投入信息披露完整的创业板信息技术企业为样本,对投入与企业绩效之间的相关性进行实证研究。结果表明,R&D资金投入与企业绩效呈正相关关系,具有显著的滞后效应,而R&D人员投入与当期企业绩效正相关,与滞后两期业绩负相关。企业在加大研发资金投入的同时也应当保持投入的连续性,以获得最大程度的累积效应;在研发人员投入上要结合实际情况招揽人才,防止出现人才闲置、效率低下的现象。
The impact of R & D investment on corporate performance is a concern of domestic and foreign scholars. Taking R & D investment information disclosure as a complete GEM information technology enterprise as an example, this paper conducts an empirical research on the correlation between investment and enterprise performance. The results show that there is a positive correlation between R & D investment and firm performance, and a significant lag effect. The R & D staff input is positively related to current corporate performance and negatively correlated with the lagged two performance. Enterprises should increase investment in research and development while also maintaining the continuity of investment in order to obtain the greatest degree of cumulative effect; in the R & D personnel investment should be based on the actual situation to recruit talent to prevent idle, inefficient phenomenon.