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gao ke ji shang shi gong si r d tou zi xing wei yan jiu ji yu gu quan jie gou shi jiao
Author(s): 
Pages: 31-33
Year: Issue:  3
Journal: Chinese Enterprise Accounting of Villages and towns

Keyword:  R&D投入股权集中股权制衡股权性质;
Abstract: 对高科技企业而言,R&D(Research and Development)投入对提高企业经济效益发挥着巨大的作用。不同的股权结构也影响着公司的技术创新决策。本文基于2007年—2010年(新会计准则实施后)资本市场的经验数据与相应的高科技上市公司股权结构状况,对股权结构与R&D投入的关系进行了实证检验。研究结果表明,股权集中有利于形成积极的R&D投资行为;而且一定的股权制衡很有必要;国有控股不利...
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