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研发人员及其变动与企业R&D支出——基于我国上市公司的经验证据
引用本文:梁莱歆,曹钦润.研发人员及其变动与企业R&D支出——基于我国上市公司的经验证据[J].研究与发展管理,2010,22(1).
作者姓名:梁莱歆  曹钦润
作者单位:中南大学,商学院,长沙,410083
基金项目:国家自然科学基金资助项目 
摘    要:企业的R&D支出受多因素的影响,R&D人员是其中的一个重要因素.以我国上市公司2004-2007年披露了研发费用的企业为研究样本,对企业R&D人员变动与R&D支出之间的相关关系进行了实证研究.实证结果表明,企业R&D支出与R&D人员数量正相关;企业R&D人员变动与R&D支出变动显著正相关;R&D人员变动对R&D支出的影响,高新技术企业要大于非高新技术企业.

关 键 词:R&D支出  R&D人员  变动  相关关系

On the Relationship Between the Amount and Change of R&D Staff and R&D Expense of Enterprises--Empirical Evidence from the Domestic Listed Companies
LIANG Lai-xin,CAO Qin-run.On the Relationship Between the Amount and Change of R&D Staff and R&D Expense of Enterprises--Empirical Evidence from the Domestic Listed Companies[J].R&d Management,2010,22(1).
Authors:LIANG Lai-xin  CAO Qin-run
Abstract:Enterprises' R&D expense is affected by many factors,and R&D staff is one of the important factors.Taking research samples with the listed companies providing their R&D expense data from 2004 to 2007,it makes an empirical study on the correlations between the change of R&D staff and R&D expense.The results indicate that:R&D expense is positively related to the amount of R&D staff;the change of R&D staff has significant positive influence on R&D expense,and the influence on high-tech enterprises is more significant than that on non-high-tech enterprises.
Keywords:R&D expense  R&D staff  change  correlation
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