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中文摘要：
采用2007--2009年我国A股上市公司的研究投资数据，实证检验了企业的研究投资对其销售毛利率的影响。结果显示：企业的研究投资与其未来的经营利润显著正相关，存在长期价值效应。进行研究投资的样本企业占全部样本企业比例的统计数据表明：我国进行研究投资的企业数量不多，当前企业对研究投资作用的认识不足。
英文摘要：
Using the data about the research expenditure of A-share listed companies in China during 2007-2009 ,this paper empirically studies the effects of enterprisers research expenditure on gross profit on sales. The results show that research expenditure has the significant positive eorrelation with Suture operation profit,and exists a long-term value effect. Furthermore, the statistical data about the proportion of sample enterprises with research investment in all of sample enterprises shows that the amount of enterprises with research investment is not much, and enterprises do not fully understand the effect of investment.
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