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中文摘要：
创业板公司的研发投入对于构建创新型国家具有重要意义。文章利用2010--2014年77家创业板公司年报数据进行面板数据的多元回归，研究发现：公司规模与研发投入呈现“u”型关系，公司规模存在三个门限值，分别为1．027、0．468、0．068；高管工资与研发投入呈现倒“u”型关系；股权集中度、两权分离程度、公司税负等均与研发投入负相关；董事会规模、公司总资产增长率、经济景气指数均与研发投入正相关；上一期研发投入与本期研发投入具有显著的正相关关系，公司研发投入具有持续性特征。
英文摘要：
The research and development of the gem company has important significance for building an innovative country. In this paper, we use the data of 77 2010--2014 annual report data to carry on the multiple regression of panel data. Research findings： the company scale and R＆D investment presents the U type relationship. The size of the company has three thresholds, respectively 1. 027, 0. 468, 0.068; Senior officials wages and investment in research have been developed of an inverted ＂U＂ type relationship ; The degree of ownership concentration, the degree of separation of the two powers, corpo- rate tax burden are negatively related to R＆D investment; Board size, total asset growth rate, economic boom index are related to R＆D investment; The first phase R＆D investment has a significant positive cor- relation with the current R＆D investment, and company R＆D investment has a continuous feature.
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