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IIAbstractWiththeadventoftheeraofknowledgeeconomy,thefocusofthecountry'saccesstocomprehensivecompetitivenesshasgraduallyshiftedtotechnologicalcompetition.Ifenterpriseswanttotaketheinitiativeinthecompetition,theymustfirstobtainthepriorityofknowledgeinnovation.Asakeylinkinenterprisetechnologyinnovation,R&Dactivitiesnotonlyhelptoenhancethecompetitivenessofenterprises,butalsohelptoenhancethecountry'soverallnationalstrengthandpromotethelong-termdevelopmentoftheworldeconomy.High-techindustryknowledgeandtechnologycreatenewproductsandnewapplications,sotheindustryplaysapivotalroleinpromotingChina'sscientificandtechnologicalprogressandindependentinnovation,andpromotingthedevelopmentandprogressofhumansociety.Inthispaper,thetypicalHangSengElectronicsandNeusoftGroupinITenterprisesareregardedascaseenterprises.Thetwocompaniesarethekeyresearchobjects,andthecomparativeanalysisofcaseenterprisesandindustriesisusedtodiscusstheR&DinvestmentandoutputperformanceofChina'shigh-techenterprises.Evaluatethebenefitsofhigh-techenterpriseR&Dinvestment,andthendiscoverproblems,sumupexperience,andproposesolutions.Keywords:high-techenterprises;R&Dinvestment;outputperformance目录摘要...............................................................................................................................IAbstract..........................................................................................................................II一、绪论........................................................................................................................2（一）研究背景及意义.........................................................................................2（二）国内外研究现状.........................................................................................21.关于高科技产业发展的研究.......................................................................22.关于高科技企业研发投入与产出绩效的关系研究...................................2（三）研发投入对高新技术企业的影响.............................................................3（四）研究思路与研究方法.................................................................................3二、高新技术企业的研发投入分析............................................................................4（一）案例企业概况.............................................................................................4（二）研发投入的评价指标选取和说明.............................................................4（三）研发投入的情况分析.................................................................................51.企业财务状况描述..............................
