技术创新与产业结构升级已成为维持经济可持续性的重要政策。而研发投入是提升企业持续创新能力进而增强其核心竞争力的重要源泉。有鉴于研发投入的重要性,本文对近三十年来中英文主流学术期刊有关影响研发投入因素的重要文献进行了梳理。为了突出对会计及财务学者的意义,本文着重介绍那些基于企业内部契约关系来探讨研发投入决定因素的文献。具体来说,本文从管理层动机及会计选择、公司治理以及公司战略诉求三个方面对相关文献进行了综述。接着,本文还对近三十年来中英文相关文献的主要话题及其演化趋势进行了总结。最后,本文提出了在中国独特背景下的研究机会。 Technological innovation and upgrading of industrial structure have become important policies for maintaining economic sustainability. The investment in R&D is an important source of enhancing the company’s ability to continuously innovate and further enhance its core competitiveness. In view of the importance of R&D investment, this article reviews key articles in the mainstream Chinese and English academic journals that have influenced R&D input factors in the past three decades. In order to highlight the significance of accounting and finance scholars, this article focuses on the literature that discusses the determinants of R&D investment based on the internal contractual relationship of the company. Specifically, this article reviews relevant literature from three aspects: management motivation and accounting choices, corporate governance, and corporate strategy appeal. Then, this article also summarizes the main topics and their evolutionary trends in Chinese and English related literature in the past three decades. Finally, this paper presents research opportunities in China’s unique context.