辽宁石油化工大学学报

辽宁石油化工大学学报 ›› 2014, Vol. 34 ›› Issue (5): 79-84.DOI: 10.3696/j.issn.1672-6952.2014.05.020

• 经济管理 • 上一篇    

生物医药企业研发投入的中介效应探析

王莉华,李海红   

  1. ( 辽宁石油化工大学经济管理学院, 辽宁抚顺1 1 3 0 0 1)
  • 收稿日期:2014-03-26 出版日期:2014-10-25 发布日期:2017-07-14
  • 作者简介:王莉华( 1 9 6 3 - ) , 女, 教授, 从事会计理论与实务等方面的研究; E - m a i l : 2 4 1 7 6 2 9 1 5 7@q q. c o m。

The Mediating Effect Analysis of R&D on  Investment of BioPharmaceutical Companies

Wang Lihua， Li Haihong   

  1. （School of Economics and Management，Liaoning Shihua University，Fushun Liaoning 113001，China）
  • Received:2014-03-26 Published:2014-10-25 Online:2017-07-14

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摘要：  以深沪主板上市的生物医药企业2 0 1 0 - 2 0 1 2年的数据为研究样本, 以企业绩效为应变量, 股权结构为自变量, 研发投入为中介变量, 建立回归模型, 用软件S P S S 1 9. 0作为分析工具进行了实证分析。结果显示, 研发投入在股权结构与企业绩效之间确实具有中介效应。

关键词: 中介效应, 研发投入, 股权结构, 企业绩效, 生物医药企业

Abstract: Based on the data of biopharmaceutical companies listed on the main board of the Shenzhen and Shanghai in 20102012 year as a study sample, the corporate performance as the dependent variable, the shareholding structure as the independent variable, and R&D investment as an intermediary variables regression model was established. An empirical test was accomplished by software SPSS19.0. The results showed that R&D investment was of mediated effects between ownership structure and corporate performance.

Key words: Intermediary effect, R&D investment, Ownership structure, Corporate performance, Biopharmaceutical companies

引用本文

王莉华,李海红. 生物医药企业研发投入的中介效应探析[J]. 辽宁石油化工大学学报, 2014, 34(5): 79-84.

Wang Lihua， Li Haihong. The Mediating Effect Analysis of R&D on  Investment of BioPharmaceutical Companies[J]. Journal of Liaoning Petrochemical University, 2014, 34(5): 79-84.

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