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随着经济全球化和知识经济时代的到来作为知识经济的第一支柱产业的高新技术产业逐渐成为了一国经济发展和社会进步的巨大推动力。近年来随着R&D活动日渐成为高新技术企业主要的活动形式,随着企业对研发活动的投资在企业经营成本中所占的比重越来越大,在高新技术企业的研发投资活动中出现的问题也越来越多。然而在大多数高新技术企业中企业资金的约束瓶颈是在企业R&D投资活动中普遍存在的问题,本文从资本结构、股权结构、现金流量、企业的盈利能力以及发展能力方面分析影响高新技术企业R&D投资的财务影响因素,提出了提高高新技术企业R&D投资的对策建议。
With the advent of economic globalization and the era of knowledge economy, the high-tech industry as the first pillar industry of the knowledge economy has gradually become a huge impetus to the economic development and social progress of a country. In recent years, with R & D activities becoming the main activity form of high-tech enterprises, with the investment of R & D activities in the corporate operating costs become more and more important, R & D investment activities in high-tech enterprises More and more. However, in most high-tech enterprises, the constraining bottleneck of corporate funds is a common problem in the corporate R & D investment activities. This article analyzes the impact of high-tech R & D on capital structure, ownership structure, cash flow, profitability and development capability Investment financial impact factors, proposed to improve high-tech enterprises R & D investment countermeasures.