高新技术企业研发投入与产出评价——以恒生电子和东软集团财务分析为例摘 要随着知识经济时代的到来，国家获取综合竞争力的焦点也逐渐转移到科技竞争上。企业若想在竞争中获得主动权，就必须先取得知识创新的优先权。作为企业技术创新的关键环节，研发活动不仅有助于增强企业竞争力，同时有利于提升国家综合国力和促进世界经济的长远发展。高科技产业Ｗ知识和技术创造新产品新应用，所以该行业在推动我国科技进步与自主创新、推动人类社会发展与进步上起着举足轻重的作用。本文将 IT 企业中的典型的恒生电子与东软集团作为案例企业，将这两家公司为重点研究对象，结合案例企业与行业对比分析，来探讨我国高新技术企业研发投入与产出绩效的情况，评价高新技术企业研发投入的效益，进而发现问题，总结经验，并提出解决对策。关键词：高新技术企业；研发投入；产出绩效AbstractWith the advent of the era of knowledge economy, the focus of the country's access to comprehensive competitiveness has gradually shifted to technological competition. If enterprises want to take the initiative in the competition, they must first obtain the priority of knowledge innovation. As a key link in enterprise technology innovation, R&D activities not only help to enhance the competitiveness of enterprises, but also help to enhance the country's overall national strength and promote the long-term development of the world economy. High-tech industry knowledge and technology create new products and new applications, so the industry plays a pivotal role in promoting China's scientific and technological progress and independent innovation, and promoting the development and progress of human society.In this paper, the typical Hang Seng Electronics and Neusoft Group in IT enterprises are regarded as case enterprises. The two companies are the key research objects, and the comparative analysis of case enterprises and industries is used to discuss the R&D investment and output performance of Ch...
