R&D会计政策选择对R&D投入水平的影响

以我国新会计准则实施后2007—2012年年报披露RD数据的3 640家上市公司为样本,从RD资本化与费用化会计政策选择的视角检验RD会计政策选择对企业RD投入水平的影响作用。研究结果表明:无论在哪种情况下(总样本检验和五组分样本检验),RD会计政策选择均与RD投入水平呈正相关关系。由此说明,企业选择将RD投入资本化处理有利于提升RD的投入水平,促进企业的技术创新;相反,企业选择将RD投入费用化处理则不会。     

Does public R&D funding crowd-in private R&D investment? Evidence from military R&D expenditures for US states

Defense R&D represents the largest component of US public R&D spending and historically has promoted a wide range of civilian innovations. However, the empirical evidence on the impact of defense R&D is scant and it does not provide conclusive results on the possible crowding-in (-out) effects on private R&D investment. Exploiting a longitudinal dataset linking public R&D obligations to private R&D expenditures for US states, we investigate the impact of defense R&D on privately-financed R&D. To address potential endogeneity in the allocation of funds, we use an instrumental variable identification strategy leveraging the differential exposure of US states to national shocks in federal military R&D. We document considerable crowding-in effects with elasticities in the 0.11–0.14 range. These positive effects extend also to the labor market, when focusing on employment in selected R&D intensive industries and especially for engineers.     

Does Europe perform too little corporate R&D? A comparison of EU and non-EU corporate R&D performance

This paper examines whether there are significant differences in private R&D investment performance between the EU and the US and, if so, why. The study is based on data from the 2008 EU Industrial R&D Investment Scoreboard. The investigation assesses the effects of three very distinct factors that can determine the relative size of the overall R&D intensities of the two economies: these are the influence of sector composition (structural effect) vis-à-vis the intensity of R&D in each sector (intrinsic effect) and company demographics. The paper finds that the lower overall corporate R&D intensity for the EU is the result of sector specialisation (structural effect) - the US has a stronger sectoral specialisation in the high R&D intensity (especially ICT-related) sectors than the EU does, and also has a much larger population of R&D investing firms within these sectors. Since aggregate R&D indicators are so closely dependent on industrial structures, many of the debates and claims about differences in comparative R&D performance are in effect about industrial structure rather than sectoral R&D performance. These have complex policy implications that are discussed in the closing section.     

What determines knowledge sourcing from host locations of overseas R&D operations?: A study of global R&D activities of Japanese multinationals

What determines knowledge sourcing from host locations of overseas R&D operations? We investigate factors that influence the extent to which overseas R&D laboratories source knowledge from host locations. Drawing on both the capabilities perspective and the embeddedness perspective, we have developed a conceptual model and then examined it empirically focusing on overseas R&D labs of Japanese multinationals. Statistical findings from negative binomial regressions show that both technological capabilities of the lab and external embeddedness in the local scientific and engineering communities matter.     

R&D会计政策选择对R&D投入水平的影响北大核心CSSCI

以我国新会计准则实施后2007—2012年年报披露R&D数据的3 640家上市公司为样本,从R&D资本化与费用化会计政策选择的视角检验R&D会计政策选择对企业R&D投入水平的影响作用。研究结果表明:无论在哪种情况下(总样本检验和五组分样本检验),R&D会计政策选择均与R&D投入水平呈正相关关系。由此说明,企业选择将R&D投入资本化处理有利于提升R&D的投入水平,促进企业的技术创新;相反,企业选择将R&D投入费用化处理则不会。     

工业R&D强度、R&D效率与全要素生产率的关系研究

科技创新与工业发展息息相关,本文基于2010—2019年我国各省市面板数据,选取Super-SBM效率模型测算工业全要素生产率,结果表明沿海发达省份及中西部强省工业R&D强度、R&D效率、工业生产率均较高,OLS回归及分位数回归结果显示我国工业R&D投入及效率在任何分位水平上对工业生产率均呈显著的正向促进作用,且工业R&D研发效率的影响作用随着工业生产率上升而增大,研发投入的增加能将知识创新变成实际的产值创造,助推工业全要素生产率稳步提升。     

Reassessing patent propensity: Evidence from a dataset of R&D awards, 1977–2004

It is well known that not all innovations are patented, but the exact volume of innovative activities undertaken outside the coverage of patent protection and, relatedly, the actual propensity to patent an innovation in different contexts remain, to a major degree, a matter of speculation. This paper presents an exploratory study comparing systematically patented and unpatented innovations over the period 1977–2004 across industrial sectors. The main data source is the ‘R&D 100 Awards’ competition organized by the journal Research and Development. Since 1963, the magazine has been awarding this prize to the 100 most technologically significant new products available for sale or licensing in the year preceding the judgments. We match the products winners of the R&D 100 awards competition with USPTO patents and we examine the variation of patent propensity across different contexts (industries, geographical areas and organizations). Finally we compare our findings with previous assessments of patent propensity based on several sources of data.     

我国R&D税收激励政策分析

运用回归分析法分析了增值税对我国R&D投入的影响,对生产型增值税转变为消费型增值税对企业收益的影响进行了量化分析.在此基础上,提出了我国促进R&D投入的税收政策建议.     

R&D项目管理模式的实证研究

加强R&D项目管理对于提高企业的创新能力和获取持续竞争优势具有十分重要的意义。本文首先对RodCoombs等人提出的R&D项目管理审计模型进行了改进,提出R&D项目管理多阶段交互模式,此模式是以获取持续竞争优势为目的的核心能力的培育和提高。然后分析了这些模式并进行实证研究。最后,指出不同目标和环境下的R&D项目管理应遵循不同模式,并且要从长远的角度对这些模式进行权衡、匹配和整合。     

西宁市R&D经费投入现状及分析

研究与试验发展（R&D）经费投入是反映一个地区科技创新能力和经济发展方式的重要指标,也是企业在激烈市场竞争中立足的根本。文章根据近年来西宁市R&D经费投入,重点对规上企业R&D经费情况进行了分析,发现西宁市R&D经费投入存在企业投入偏低、传统产业研发动力不足、政府资金引导不足等问题,并提出了促进R&D经费投入增长的对策。     

Can intellectual property rights protection and governmental R&D investment promote Chinese enterprises’ R&D investment?

This paper establishes an impact factor model among government R&D input, enterprise R&D input and IPRP in China. It uses data from 1992 to 2012 for regression analysis and finds that government R&D input in enterprises, institutions and universities has a leverage effect on enterprise R&D input, although the leverage effect caused by government R&D input in universities is not prominent, and proper IPRP can promote Chinese enterprise R&D input. The further Granger causality test shows that IPRP produced structural changes in Chinese enterprise R&D input in approximately 2002, and its leverage effect reached 0.147, which is double the previous effect and exceeds the leverage effect caused by government R&D in institutions and in universities. The findings verify that IPRP is the source of power for promoting Chinese enterprises’ technology innovation.     

Family firms and R&D behavior – New evidence from a large-scale survey

This paper analyzes how founders and their families influence R&D intensity. Information on R&D comes from a large-scale, bi-annual survey among listed German firms. We find that R&D intensity is higher in firms that are actively managed by the family. The impact of family control (via voting rights) is negative, but mostly not significant. While this negative family control effect is in line with hitherto existing literature, the positive impact of family management is surprising. Indeed, this positive effect disappears if we follow previous research and use R&D information from financial statements. We show that this puzzling result is related to corporate opacity. Opaque family managed firms report too conservative R&D expenditures, especially if they face financial constraints. This leads to an under-estimation of R&D intensity in these firms if accounting figures are used.     

Defense-related R&D as a model for “Grand Challenges” technology policies

National defense represents a significant share of most OECD governments’ R&D budgets and an even higher share of their mission-oriented R&D spending. This public R&D investment has focused on research and innovation supporting defense missions, and in many cases the military services of these governments have purchased weapons systems incorporating the resulting technologies. Defense-related R&D investment has influenced innovation in the broader civilian economy of several OECD nations, including the United States, the United Kingdom, and France. The scope and nature of this influence remains uncertain and subject to considerable debate. Nonetheless, policymakers throughout the industrialized economies have expressed interest in “applying the lessons” of defense-related and other mission-oriented R&D programs to such challenges as climate change. This paper examines the characteristics of defense-related mission R&D programs in the industrial economies, with particular attention to the subset of nations for which reliable longitudinal data on defense R&D spending are available. I highlight the characteristics that distinguish mission-oriented R&D in this field from mission-oriented R&D in other sectors and to point out some significant differences among OECD economies in the structure of their defense-related R&D programs. The discussion also emphasizes the ways in which the unique structure of defense-related R&D limit its utility as a model for mission-oriented R&D programs aimed at other goals.     

孝感市R&D投入对经济发展的影响

RD(Research and Development)指在科学技术领域,为增加知识总量以及运用这些知识去创造新的应用而进行的系统的、创造性的活动,包括基础研究、应用研究、试验发展三类活动。RD投入的增加不仅可以提高该产业的技术进步,还有助于其他相关产业劳动生产率的提高,进而可以提升一个区域的整体经济产出水平。文章对RD投入对孝感市经济发展的影响进行分析,并对其问题和今后的发展进行分析。     

What determines the location choice of R&D activities by multinational firms?

We analyse 446 location decisions of R&D activities by multinational firms incorporated in the European Union over 1999–2006. Our results suggest that on average, the location probability of a representative R&D foreign affiliate increased with agglomeration economies from foreign R&D activities, human capital, proximity to centres of research excellence and the research and innovation capacity of the region. Further, our evidence suggests that in comparison to European multinational firms, the effects of patents intensity and proximity to centres of research excellence were stronger in the case of North American multinational firms. While government R&D expenditure intensity increased the probability of location of R&D activities by European multinational firms in the region, it did not have a significant effect on the probability of location of R&D activities by North American multinational firms.     

Are patents with multiple inventors from different countries a good indicator of international R&D collaboration? The case of ABB

Based on the critical case of ABB, this paper questions the relevance of using patents with multiple inventors from different countries (“cross-country patents”) as an indicator of international R&D collaboration. The study shows that less than half of ABB's cross-country patents are the result of international R&D collaboration as described by one of the more inclusive definitions found in previous literature. Only a third of the patents are the result of joint R&D activities between different MNC subsidiaries or firms. We also discuss the implications of our study for the assignment of patents to countries based on inventor addresses.     

人力资本、R&D溢出与高技术产业聚集

利用中国按省份、年份划分的面板数据和计量分析方法,研究人力资本、国外R&D溢出对高技术产业聚集的影响.结果显示,人力资本存量和研发能力及外资的技术溢出效应是影响高技术产业聚集的重要因素.基于以上的分析,我国应进一步强化和优化人力资本、R&D投资和吸引外资的策略,增强高技术产业的聚集效应.     

What determines overseas R&D activities? The case of Japanese multinational firms

This paper explores what factors determine the nature, extent, and location of Japanese multinationals’ R&D activities abroad. Taking advantage of a rich micro-level dataset from the survey on Japanese overseas subsidiaries, the study distinguishes between two types of overseas R&D: basic/applied research and development/design. We find several differences between the determinants of those R&D activities. These differences confirm the view that basic/applied research of overseas subsidiaries aims at the exploitation of foreign advanced knowledge, whereas their development/design activities are mostly influenced by the market size of the host country. Our results provide a convincing and comprehensive explanation of the geographical distribution of overseas R&D by Japanese MNEs.     

Do public subsidies stimulate private R&D spending?

The objective of this paper is to contribute to the empirical literature that evaluates the effects of public R&D support on private R&D investment. We apply a matching approach to analyze the effects of public R&D support in Spanish manufacturing firms. We examine whether or not the effects are different depending on the size of the firm and the technological level of the sectors in which the firms operate. We evaluate the effect of R&D subsidies on the subsidized firms, considering both the effect of subsidies on firms that would have performed R&D in the absence of public support and also the effect of inducement to undertake R&D activities. We also analyze the effect that concession of subsidies might have on firms which do not enjoy this type of support. The main conclusions indicate absence of “crowding-out”, either full or partial, between public and private spending and that some firms - mainly small and operating in low technology sectors - might not have engaged in R&D activities in the absence of subsidies.