R&D资金管理与企业自主创新——基于我国信息技术类上市公司的实证分析
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财经研究 2009 年 第 35 卷第 08 期, 页码：50 - 60
摘要
参考文献
摘要
文章把R&D资金的管理引入企业自主创新研究,利用我国信息技术类上市公司2002-2007年的数据考察了企业R&D资金管理与自主创新之间的关系。研究结果显示,企业自主创新水平与R&D资金管理有着重要的密切关系。在反映R&D资金管理的各要素中,连续的R&D资源投入更有利于企业自主创新,而不断的变更研发计划以及过于分散的投资研发项目则会降低自主创新的有效性。文章研究的结论对企业加强R&D资金管理,提高自主创新效率具有理论参考意义。
[1]古利平,张宗益,康继军.专利与R&D资源:中国创新的投入产出分析[J].管理工程学报,2006,(1):147-151.
[2]梁莱歆.企业研发预算管理:现状.问题.出路[J].会计研究,2007,(10):67-72.
[3]王一鸣,王君.关于提高企业自主创新能力的几个问题[J].中国软科学,2005,(7):10-14.
[4]吴延兵.R&D存量、知识函数与生产效率[J].经济学(季刊),2006,(4):1129-1156.
[5]张倩肖,冯根福.三种R&D溢出与本地企业技术创新——基于我国高技术产业的经验分析[J].中国工业经济,2007,(11):64-72.
[6]朱平芳,徐伟民.上海市大中型工业行业专利产出滞后机制研究[J].数量经济技术经济研究,2005,(9):136-142.
[7]庄子银.创新、企业家活动配置与长期经济增长[J].经济研究,2007,(8):82-94.
[8]Acs Z J,Audretsch D B.Innovation in large firms:An empirical analysis[J.]AmericanEconomic Review,1988,78(4):678-690.
[9]Alan S Dunk,Alan Kilgore.Top management involvement in R&D budget setting:The importance of financial factors,budget targets,and R&D performance evaluation[J].Advances in Management Accounting,2003,(11):191-206.
[10]Cefis E,Orsenigo L.The persistence of innovative activities:A cross country andcross-sectors comparative analysis[J].Research Policy,2001,30:1139-1158.
[11]G Samid.Estimating R&D schedule and cost:All the reasons not to,and one reasonto do it anyway[R].Portland International Conference on Management and Technology,1997.
[12]Huang Haizhou,Xu Chenggang.Soft budget constraint and the optimal choices of re-search and development projects financing[J].Journal of Comparative Economics,1998,26:62-79.
[13]J L Enos.Petroleum progress and profits:A history of process innovation[M].TheMIT Press,Cambridge MA,1962.
[14]Jerry A Hausman,Bronwyn H Hall,Zvi Griliches.Econometric models for count da-ta with an application to the patents-R&D relationship[J].Econometrica,1984,52(4):909-938.
[15]Kurt Heidenberger,Alexander Schillinger,Christian Stummer.Budgeting for re-search and development:A dynamic financial simulation approach[J].Socio-EconomicPlanning Sciences,2003,37:15-27.
[16]McLean,Ian W,David K.Round,research and product innovation in Australianmanufacturing industries[J].Journal of Industrial Economics,1978,27(1):1-12.
[17]N R Baker,W E Souder,C R Shumway.A budget allocation model for large hierar-chical R&D orgations[J].Management Science,1976,23:59-70.
[18]Prajit K Dutta.Optimal management of an R&D budget[J].Journal of Economic Dy-namics and Control,1997,21:575-602.
[19]R Rothwell,C Freeman,A HorLsey,et al.SAPPHO undated-project SAPPHOphaseⅡ[J].Research Policy,1974,(3):258-291.
[20]S K Ethiraj,Prashant Kale,M S Krishnan,et al.Where do capabilities come fromand how do they matter?A study in the software services industry[J].Strategic Man-agement Journal,2005,26(1):25-45.
[21]Thomas A Marschak.Centralized versus decentralized resource allocation:The Yugo-slav“Laboratory”[J].The Quarterly Journal of Economics,1968,82(4):561-587.
①数据来源:中华人民共和国2002-2007年国民经济和社会发展统计公报。2007年中国研发投入总额达到了3 664亿元。
[2]梁莱歆.企业研发预算管理:现状.问题.出路[J].会计研究,2007,(10):67-72.
[3]王一鸣,王君.关于提高企业自主创新能力的几个问题[J].中国软科学,2005,(7):10-14.
[4]吴延兵.R&D存量、知识函数与生产效率[J].经济学(季刊),2006,(4):1129-1156.
[5]张倩肖,冯根福.三种R&D溢出与本地企业技术创新——基于我国高技术产业的经验分析[J].中国工业经济,2007,(11):64-72.
[6]朱平芳,徐伟民.上海市大中型工业行业专利产出滞后机制研究[J].数量经济技术经济研究,2005,(9):136-142.
[7]庄子银.创新、企业家活动配置与长期经济增长[J].经济研究,2007,(8):82-94.
[8]Acs Z J,Audretsch D B.Innovation in large firms:An empirical analysis[J.]AmericanEconomic Review,1988,78(4):678-690.
[9]Alan S Dunk,Alan Kilgore.Top management involvement in R&D budget setting:The importance of financial factors,budget targets,and R&D performance evaluation[J].Advances in Management Accounting,2003,(11):191-206.
[10]Cefis E,Orsenigo L.The persistence of innovative activities:A cross country andcross-sectors comparative analysis[J].Research Policy,2001,30:1139-1158.
[11]G Samid.Estimating R&D schedule and cost:All the reasons not to,and one reasonto do it anyway[R].Portland International Conference on Management and Technology,1997.
[12]Huang Haizhou,Xu Chenggang.Soft budget constraint and the optimal choices of re-search and development projects financing[J].Journal of Comparative Economics,1998,26:62-79.
[13]J L Enos.Petroleum progress and profits:A history of process innovation[M].TheMIT Press,Cambridge MA,1962.
[14]Jerry A Hausman,Bronwyn H Hall,Zvi Griliches.Econometric models for count da-ta with an application to the patents-R&D relationship[J].Econometrica,1984,52(4):909-938.
[15]Kurt Heidenberger,Alexander Schillinger,Christian Stummer.Budgeting for re-search and development:A dynamic financial simulation approach[J].Socio-EconomicPlanning Sciences,2003,37:15-27.
[16]McLean,Ian W,David K.Round,research and product innovation in Australianmanufacturing industries[J].Journal of Industrial Economics,1978,27(1):1-12.
[17]N R Baker,W E Souder,C R Shumway.A budget allocation model for large hierar-chical R&D orgations[J].Management Science,1976,23:59-70.
[18]Prajit K Dutta.Optimal management of an R&D budget[J].Journal of Economic Dy-namics and Control,1997,21:575-602.
[19]R Rothwell,C Freeman,A HorLsey,et al.SAPPHO undated-project SAPPHOphaseⅡ[J].Research Policy,1974,(3):258-291.
[20]S K Ethiraj,Prashant Kale,M S Krishnan,et al.Where do capabilities come fromand how do they matter?A study in the software services industry[J].Strategic Man-agement Journal,2005,26(1):25-45.
[21]Thomas A Marschak.Centralized versus decentralized resource allocation:The Yugo-slav“Laboratory”[J].The Quarterly Journal of Economics,1968,82(4):561-587.
①数据来源:中华人民共和国2002-2007年国民经济和社会发展统计公报。2007年中国研发投入总额达到了3 664亿元。
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梁莱歆, 马如飞. R&D资金管理与企业自主创新——基于我国信息技术类上市公司的实证分析[J]. 财经研究, 2009, 35(8): 50–60.
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