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主要分析了EVA考核对国有控股上市公司R&D投入行为影响的原理,并对我国国有控股上市公司的R&D投入行为的特征进行了描述,选取了2007-2013年国有控股上市公司的数据为研究对象进行了实证检验。研究结果表明:EVA与国有控股上市公司的R&D投入绝对额正相关。
The paper mainly analyzes the principle that EVA appraises the R & D investment behavior of state-controlled listed companies and describes the characteristics of R & D investment behavior of state-controlled listed companies in our country. The data of state-controlled listed companies from 2007 to 2013 are selected as the research object Empirical test. The results show that: EVA and state-controlled listed companies R & D investment absolute positive correlation.