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AbstractIn today's world, the rapid development of science and technology, the proportion of knowledge in the economy is gradually increasing, and the competition for comprehensive national strength between countries has gradually become a competition for science and technology. The development of high-tech industries has made more and more high-tech enterprises come to the fore. In the fierce competition of enterprises, if enterprises want to survive and possess knowledge initiative, their science and technology need to continue to innovate, and science and technology activities must continue. The popularization of high-tech industrial products has a great effect on promoting China's independent research and development and scientific and technological progress. The development of high-tech enterprises can effectively enhance China's overall national strength.This article will use the two high-tech enterprises of Hang Seng Electronics and Neusoft Group to analyze the financials of the two countries in light of the development of the times and the needs of national policies, and find the relationsh...
