新能源行業(yè)R&D投入與企業(yè)業(yè)績關(guān)系實(shí)證研究

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摘 要
本文立足于創(chuàng)建低碳節(jié)約型社會的大背景，選取2004-2013年我國滬深兩市新能源行業(yè)14家上市公司的數(shù)據(jù)，設(shè)立相關(guān)變量，確立了研究模型，運(yùn)用excel和stata軟件實(shí)證分析了R&D投入與企業(yè)業(yè)績之間存在的關(guān)系。實(shí)證結(jié)果表明在我國新能源行業(yè)中：企業(yè)的研發(fā)強(qiáng)度還較低，仍然有很大的提升空間。通過對企業(yè)研發(fā)強(qiáng)度分別與企業(yè)凈資產(chǎn)收益率、每股收益、主營業(yè)務(wù)收入增長率的實(shí)證分析，從企業(yè)盈利能力和企業(yè)發(fā)展能力兩個(gè)方面來實(shí)證研究新能源企業(yè)R&D投入同企業(yè)業(yè)績之間的相關(guān)關(guān)系，發(fā)現(xiàn)企業(yè)研發(fā)投入與企業(yè)業(yè)績確實(shí)存在一定的相關(guān)關(guān)系，研發(fā)經(jīng)費(fèi)投入強(qiáng)度（RDES）和研發(fā)人力資本投入強(qiáng)度（RDPS）與企業(yè)當(dāng)期業(yè)績之間既存在正向相關(guān)關(guān)系，也存在負(fù)向相關(guān)關(guān)系，與此同時(shí)實(shí)證結(jié)果也表明企業(yè)研發(fā)投入對企業(yè)業(yè)績的影響具有滯后性。

關(guān)鍵詞：R&D 企業(yè)業(yè)績 實(shí)證研究 新能源行業(yè)


ABSTRACT
This paper based on the establishment of a social background carbon-saving society, select the data of new energy industry of China's Shanghai and Shenzhen listed companies from 2004 to 2013 , the establishment of relevant variables, established a research model, using excel and stata make a empirical analysis between R&D and investment corporate performance . The empirical results show that China's new energy industry: R&D strength of enterprises is still relatively low, there is still much room for improvement. By the same corporate R&D intensity of ROE, EPS, main business revenue growth regression analysis, from corporate profitability and business development capabilities to both empirical new energy enterprises R&D (research and development investment) with the enterprise correlation between the performance characteristics found R&D investment and corporate performance does exist a certain correlation between the intensity of R&D expenditure (RDES) and R & D investment in human capital both positive correlation between the intensity (RDPS) and corporate performance, but also negative correlation, while the empirical results also show that the impact of R&D investment in corporate performance with a lag.

Key words: R&D enterprise performance empirical research
New energy industry


目 錄

前 言………………………………………………………………- 1 -
1 概述………………………………………………………………- 2 -
1.1 企業(yè)R&D投入的定義 - 2 -
1.2 企業(yè)R&D費(fèi)用的確定 - 2 -
1.2.1 R&D投入直接費(fèi)用 - 2 -
1.2.2 R&D投入間接費(fèi)用 - 3 -
1.3 人力資本與研發(fā)創(chuàng)新 - 3 -
1.4 國內(nèi)上市公司R&D投入信息披露現(xiàn)狀 - 3 -
1.5 新能源行業(yè)概述 - 4-
2 企業(yè)R&D投入與企業(yè)業(yè)績關(guān)系的理論分析……………………- 5 -
2.1 內(nèi)生經(jīng)濟(jì)增長理論 - 5 -
2.2 R&D投入與企業(yè)業(yè)績關(guān)系 - 5 -
2.3 企業(yè)業(yè)績評價(jià) - 6 -
2.3.1盈利能力分析 - 7 -
2.3.2發(fā)展能力分析 - 7 -
2.4 研究假設(shè) - 8 -
3 研究數(shù)據(jù)和研究模型……………………………………………- 9 -
3.1數(shù)據(jù)來源 - 9 -
3.2變量設(shè)計(jì) - 9-
3.2.1被解釋變量 - 9 -
3.2.2解釋變量 - 9 -
3.2.3控制變量 - 10 -
3.3研究模型 - 11 -
4 實(shí)證分析…………………………………………………………- 12 -
4.1描述性分析 - 12 -
4.2相關(guān)性分析 - 14 -
4.3回歸分析 - 15 -
4.4實(shí)證結(jié)果 - 19 -
5結(jié)論與建議………………………………………………………- 20 -
5.1研究結(jié)論 - 20-
5.2建議提出 - 20-
參考文獻(xiàn)……………………………………………………………- 22 -
致謝…………………………………………………………………- 24 -