关于企业R&D投入与绩效关系的研究脉络大体为:一是探讨二者的直接关系,主要论证R&D投入与企业生产率、企业市场价值及会计业绩的关系;二是考虑到可能干扰二者关系的其他变量,引入调节变量,论证在不同的企业内外经营条件下,R&D投入与绩效的关系。文章按照这个脉络对现有研究进行综述,并指出未来研究方向。
The context of existing research on relationsh are as follows: one way is to explore the direct relations between R&D investment and firm's productivity, market to demonstrate the relationship between them in different between R&D expenditure and firm performance between them and to document the relationship ue or accounting performance. The other way is operating conditions by adding moderators into the models. This paper reviews the literature about the relationship between R&D expenditure and firm performance according to this train of thought and points out the areas in need of further research.