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中文摘要：
以70家制造业上市公司为研究样本，对公司规模与R＆D投入的关系进行了实证检验。研究结果表明，我国制造业上市公司R＆D费用强度和R＆D人员强度与企业规模都显著负相关，而R＆D投入绝对额与企业规模显著正相关；我国制造业上市公司R＆D费用强度平均达到了国际上公认的维持生存的水平（2％），但分布不均，低投入状况与高投入状况并存；但从R＆D人员投入来看比较理想，大多数公司的R＆D人员强度达到了发达国家10％的水平。
英文摘要：
Based on 70 manufacturing firms data , this paper investigates the relationship between firm size and R＆D input. The results indicate that R＆D expenditure intensity and R＆D employee intensity with firm size present significantly negative correlation and the amount of R＆D expenditure with firm size presents significantly positive correlation. The results also suggest that the average R＆D expenditure intensity of manufacturing firms in China achieves survival level（2%）, but the distribution of it is not uniformity and low expenditure level coexists with high expenditure level. However, R＆D employee intensity is comparatively satisfied and the R＆D employee intensity of the majority of companies reach the level of developed countries（10%）.
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