I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当今世界，科技飞速发展，知识占经济的比例在逐渐增长，国与国之间综合国力的竞争已逐渐变为科技的竞争。高新技术产业的发展，使得越来越多的高新技术企业开始崭露头角。在企业的激烈的竞争中，企业若想生存下去，并占有知识主动性，其科学技术就需要不断创新，科创活动就要持续的进行。高新产业产品的普及，对推动我国自主研发和科技进步有着很大的作用，高新企业的发展，能有效地提升我国的综合国力。本篇文章将通过恒生电子与东软集团两高新技术企业，结合时代的发展与国家政策的需要，对其两者的财务进行分析，找寻其研发投入与产出绩效的关系，由此得出财务总结，并通过其结果，结合实际探寻其优化方法，为我国的高新技术企业发展策略给出更良好的建议。关键词：高新技术企业；研发投入；产出绩效IIAbstractIntoday'sworld,therapiddevelopmentofscienceandtechnology,theproportionofknowledgeintheeconomyisgraduallyincreasing,andthecompetitionforcomprehensivenationalstrengthbetweencountrieshasgraduallybecomeacompetitionforscienceandtechnology.Thedevelopmentofhigh-techindustrieshasmademoreandmorehigh-techenterprisescometothefore.Inthefiercecompetitionofenterprises,ifenterpriseswanttosurviveandpossessknowledgeinitiative,theirscienceandtechnologyneedtocontinuetoinnovate,andscienceandtechnologyactivitiesmustcontinue.Thepopularizationofhigh-techindustrialproductshasagreateffectonpromotingChina'sindependentresearchanddevelopmentandscientificandtechnologicalprogress.Thedevelopmentofhigh-techenterprisescaneffectivelyenhanceChina'soverallnationalstrength.Thisarticlewillusethetwohigh-techenterprisesofHangSengElectronicsandNeusoftGrouptoanalyzethefinancialsofthetwocountriesinlightofthedevelopmentofthetimesandtheneedsofnationalpolicies,andfindtherelationshipbetweentheirR&Dinvestmentandoutputperformance.Summarize,andthroughtheresults,combinedwiththeactualexplorationofitsoptimizationmethods,givebetterrecommendationsforthedevelopmentstrategyofChina'shigh-techenterprises.Keywords:high-techenterprises;R&Dinvestment;outputperformanceIII目录摘要...............................................................................................................................IAbstract..........................................................................................................................II一、绪论.........................................................................................................................I（一）研究背景及意义..........................................................................................I（二）国内外研究现状..........................................................................................I1.关于高科技产业发展的研究........................................................................I2.关于高科技企业研发投入与产出绩效的关系研究..................................II（三）研发投入对高新技术企业的影响............................................................II（四）研究思路与研究方法................................................................................II二、高新技术企业的研发投入分析..........................................................................III（一）案例企业概况...........................................................................................III（二）研发投入的评价指标选取和说明...........................................................III（三）研发投入的情况分析...............................
