党的十九大报告指出，创新是引领发展的第一动力，是建设现代化经济体系的战略 支撑。综合国力的竞争，说到底是创新的竞争，唯有加大科技创新、产业创新、企业创 新，加快形成以创新为主要引领和支撑的经济体系和发展模式，我国才能有实力与发达 国家“掰手腕”。而西安市作为“硬科技之都”，通过引进人才、颁布利好政策等一系列鼓 励政策以及改善经营环境等，经过一系列的促进发展，在同级别城市的对比中，西安市 的研发强度还是处于领先地位。但是，由于西安市研发活动的贡献值大多来源于政府科 研机构、军工以及高等院校，对于中小企业的研发情况还是存在一定问题。因此，本人 利用工作的便利性，认为有必要对西安市中小企业进行一些相应的研究。对于西安市中 小型高新技术企业来说，有助于本市企业更加重视研发活动及其对于企业发展的促进作 用，同时为企业提升研发活动带来的有利因素提供方向，从根本上提升本市企业的竞争 力。对于企业担心的研发投入周期过长、收益滞后等问题进行论证，有利于企业长远战 略的确立。 本文以西安市的中小型高新技术企业为研究样本，通过收集大量西安市中小高新技 术企业的财务报告，进行统计分析，在相关理论基础下，借鉴他人研究文献，剔除不符 合研究要求的数据。最后，运用实证分析方法，建立相关研究模型，将筛选出的数据代 入模型，通过研究首先得出西安市中小型高新技术企业研发投入与净资产收益率具有较 为显著的正向相关关系。其次，中小型高新技术企业研发投入与主营业务收入增长率存 在明显正相关性。再次，西安市中小高新技术企业研发投入可以促进企业创新能力。最 后，西安市中小型高新技术企业研发投入对企业绩效的滞后效应并不明显。 通过研究发现，首先西安市中小型高新技术企业研发活动缺少必要的管控机制，由 于企业规模较小，企业经营者对于研发活动的管理没有严格的管控，以至于企业的研发 投入及成果转化结果缺少持续性。其次，如果西安市中小型高新技术企业的管理者能够 在研发活动上投入更多精力，一般都可以使企业实现盈利。好的产品必然会吸引到更多 消费者，从而才能建立起良好的经济基矗最后，作为西安市中小型高新技术企业来说， 研发投入对企业效益的促进并没有严重的滞后性，西安市大部分中小高新技术企业的研 发周期并不长，尤其对于电子信息行业来说，研发投入的见效期不到一年时间。 关键词：西安市中小型企业、高新技术企业、企业绩效、研发投入 III ABSTRACT Thereportofthe19thNationalCongressoftheCommunistPartyofChinapointedout thatinnovationisthedrivingforceleadingthedevelopmentofastrategytosupportthe constructionofamoderneconomicsystem.Thecompetitionofsyntheticnationalpower,in thefinalanalysisisthetechnicalinnovationcompetition,onlystrengthenscientificand technologicalinnovation,industrialinnovation,enterpriseinnovation,speeduptheformation ofguidanceandsupporttoinnovationasthemaineconomicsystemanddevelopmentmodel, canChinahavethestrengthto"arm-wrestle"withdevelopedcountries.Xi'an,asthe"capital ofhardscienceandtechnology",hastakentheleadinR&Dintensitybyintroducingtalents, promulgatingfavorablepoliciesandimprovingthebusinessenvironmentthroughaseriesof promotionanddevelopment.However,asmostofthecontributionsofXi'an'sR&D activitiescomefrommilitaryindustryanduniversities,therearestillsomeproblemsinthe R&Dofsmallandmedium-sizedenterprises.Therefore,Itakeadvantageoftheconvenience ofwork,consideritisobligetocarryoutsomerelevantresearchonminorenterprisesinXi'an. Forsmallandmedium-sizedhigh-techenterprisesinXi'an,itishelpfulforenterprisesinthe citytopaymoreattentiontoR&Dactivitiesandtheirpromotingroleinenterprise development,andprovidedirectionforenterprisestoenhancethefavorablefactorsbrought byr&dactivities,soastofundamentallyimprovethecompetitivenessofenterprisesinthe city.Itisbeneficialfortheestablishmentoflong-termstrategytodemonstratetheproblems thatenterprisesworryabout,suchastoolongR&Dinvestmentcycleandincomelag. Thistexttakesmiddleandsmalltypeshigh-techenterprisesinXi'anasstudysamples, collectsalargenumberoffinancialreportsofsmallandmedium-sizedhigh-techenterprises inXi'an,carriesoutstatisticalanalysis,andbasedonrelevanttheories,drawslessonsfrom otherpeople'sresearchliteraturetoeliminatedatathatdonotmeettheresearchrequirements. Finally,theempiricalanalysismethodisusedtoestablishtherelevantresearchmodel,andthe selecteddataaresubstitutedintothemodel.BystudyingthefirstxianR&Dinvestmentin smallandmedium-sizedhigh-techenterprisesandreturnonequityhasamoresignificant positivecorrelation.Secondly,researchanddevelopmentinvestmentinsmalland medium-sizedhigh-techenterpriseswiththemainbusinessrevenuegrowthobviouspositive IV correlation.Thirdly,Xi'anresearchanddevelopmentinvestmentinsmallandmedium-sized high-techenterprisescanpromotetheenterpriseinnovationability.Finally,Xi'anresearch anddevelopmentinvestmentinsmallandmedium-sizedhigh-techenterpriseslageffecton enterpriseperformanceisnotobvious. Throughtheresearchconclusion,itisfoundthat,firstly,theR&Dactivitiesofsmalland medium-sizedhigh-techenterprisesinXi'anlackthenecessarycontrolmechanism.Dueto thesmallsizeofenterprises,themanagersofenterprisesdonothavestrictcontroloverthe managementofR&Dactivities,whichresultsinthelackofcontinuityofR&Dinvestment andtechnologyachievementstransferringofenterprises.Secondly,ifthesuperintendentof middleandsmalltypeshighandnewtechenterprisesinXi'ancaninvestmoreenthusiasmin R&Dactivities,theenterprisescangenerallymakeprofits.Agoodproductmustattractmore consumers,soastobuildagoodeconomicfoundation.Finally,assmallandmedium-sized high-techenterprisesinXi'an,R&Dinvestmenthasnoseriouslaginthepromotionof enterprisebenefits.Mostsmallandmedium-sizedhigh-techenterprisesinXi'anhaveashort R&Dcycle,especiallyfortheelectronicinformationindustry,theeffectiveperiodofR&D investmentislessthanoneyear. Keywords:Xi'ansmallandmedium-sized,high-techcorporate,Corporateperformance, R&Dinvestment V 目录 第一章绪论...............................................................................................................................1 1.1研究背景及研究意义.................................................................................................1 1.1.1研究背景...........................................................................................................1 1.1.2研究意义...........................................................................................................2 1.2研究思路和研究方法.................................................................................................3 1.2.1研究思路...........................................................................................................3 1.2.2研究方法...........................................................................................................3 1.2.3研究框架...........................................................................................................4 1.3论文创新之处.............................................................................................................5 第二章相关概念、理论基础与文献综述..............................................................................6 2.1相关概念.....................................................................................................................6 2.1.1研发投入的概念...............................................................................................6 2.1.2中小型高新技术企业.......................................................................................6 2.1.3企业绩效...........................................................................................................6 2.2理论基础.....................................................................................................................7 2.2.1新增长理论.......................................................................................................7 2.2.2技术理论...........................................................................................................8 2.3相关文献综述.............................................................................................................8 2.3.1国外文献综述...................................................................................................8 2.3.2国内文献综述...................................................................................................9 2.3.3文献评述.....................