上市公司研发投入与经营业绩相关性研究毕业论文.docVIP

毕业论文 （2010届） 上市公司研发投入与经营业绩相关性研究 摘 要 企业要发展壮大,必须要有自己的核心竞争力,技术创新是企业形成核心竞争力的必由之路,而技术创新能力的提高离不开研发投入的支撑。长期以来,我国企业的研发投入严重不足导致了其核心竞争力低，制约了企业的发展。因此，作为提高竞争力关键的研发投入，受到了越来越多医药制造企业的关注，他们希望通过增加研发投入改善经营业绩，获得竞争优势。 本文以沪市A股医药制造公司为分析对象，以2007-2009年数据为样本，通过描述性分析的方法揭示上市公司研发投入现状及原因。同时，采用相关性分析的方法，对研发投入与企业经营业绩相关性进行实证研究。 本文研究结果发现：第一，医药制造业的RD投入与其盈利能力业绩指标正相关，RD投入能增强企业的核心竞争力并产生良好的经济效益；第二，医药制造业的RD投入与其成才能力业绩指标正相关，RD投入能给企业带来良好的成长性。最后就研究的结果，对我国医药制造行业上市公司的研发投入提出了继续深化企业改革，使企业真正成为研发投入的主体；转变医药制造企业研发投入观念；改善上市公司RD费用披露的措施的建议。 关键词：Abstract Enterprises should develop, must want to have their own core competitiveness, technological innovation is the only enterprise form the core competitive ability and the innovation ability, enhance cannot leave on RD input of support. Long-term since, our country enterprise development seriously insufficient investment caused its core competitiveness is low, restricted the development of enterprise. Therefore, as improve competitiveness and key RD investment, influenced more and more medicine manufacturing enterprises by increasing attention, they hope to improve operational performance, RD input gain competitive advantage. This paper in Shanghai a-share pharmaceutical manufacturing company for analysis object, 2007-2009 data as samples, through a descriptive analysis reveals the listed company RD investment situation and reasons. At the same time, the use of correlation analysis, RD investment and business performance related empirical research. The study found that: first, pharmaceutical manufacturing RD input and profitability performance indicators are related, RD input can enhance core competitiveness of the enterprise and produce good economic benefits; second, pharmaceutical manufacturing and RD input stone-sculpture performance indexes are related, RD input can brings to the enterprise good growth. Finally on the results of the study, to our country medicine manufacturing companies put forward the RD investment continued to deepen enterprise reform, make on