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Same Tag Articles
【With the same tag:【研发支出】 Found 4 articles】
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| F426
R&D Tax Incentives, Intellectual Property Protection and Enterprise Patents Output
Hu Kai
,
Wu Qing
Sporadic data disclosed show that in recent years the scale of China’s R&D tax incentives is considerable. As a special form of fiscal expenditure, in terms of the publicity, sca...
First published at: Apr 01, 2018
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(1053.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2018.04.008
Journal of Finance and Economics
, Vol. 44, Issue 04
, pp. 102 - 115
| F275;F273.1
Does Technological Innovation Advance Enterprise Deleveraging? Transmission Channel and Acceleration Mechanism
Yu Bo
Nowadays, Chinese economy is switching from "resource-dependent" economic development mode to "innovation-driven" mode since growth driven by investment has further agg...
First published at: Nov 03, 2017
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(1569.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2017.11.009
Journal of Finance and Economics
, Vol. 43, Issue 11
, pp. 113 - 127
Research on Motivations of High-tech Firms' R&D Expenditures Capitalization
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(4538.4 KB) |
ESI
Journal of Finance and Economics
, Vol. 37, Issue 04
, pp. 104 - 112
A Study on How to Treat R&D as Cost in China ——A Case Based on a Listed Company in an Activity-Based-Costing
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ESI
Journal of Finance and Economics
, Vol. 30, Issue 04
, pp. 78 - 88
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Journal of Shanghai University of Finance and Economics
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