The Empirical Research For The Relationship Between Treatment Methods Of R&D Expenditure And The Operation Performance Of Enterprises

With the deepening development of global economic integration, the market conditions have changed dramatically, competitive market has been developed progressive from the past that focus only on the competition of the domestic market to now focus on the competition for global market . Faced with the situation of rapid rise of electronic, information and other high-tech enterprises, more and more companies attention that research and development(R&D) activities played an important role in this global competition. Increase business R&D investment, and improving the R&D efficiency, enhance the level of competition has become our own corporate priority.With the increase of business R&D investment, R&D expenditure approach and company performance relationship research become the hotspot of foreign scholars. Theoretically, R&D spending conditional approach research can give more objective and truthful information to the information users, so that information users can keep in touch with the progress of R&D and the success probability of R&D, also it can increase the information users confidence to the company and is conducive to business economic performance growth.This article analyzed the accounting treatment of R&D activities between different countries and base on it, introduced the historical evolution of our country's R&D activities approach and theoretically analyzed the relationship between different treatment methods of R&D expenditure and the operation performance of enterprises.Then,base on this theoretical analysis, selected more than fifty manufacturing enterprises in Shanghai and Shenzhen, through the way of establishment linear regression model, empirical analysis the relationship between the full cost of handling approach ,conditional capital approach and the operation performance of enterprises .Obtain from the Study, whether full cost of handling approach or conditional capital approach, significant positive correlation existence between R&D intensity and economic performance of enterprises .Increase R&D investment can form a virtuous cycle for the enterprise. That is to say it will promote innovation capability, enhance the competitiveness, and bring more profit to the enterprise. The improvement in profitability of enterprises can make enterprises have adequate funding, and to further promote the enterprises to increase R&D investment, and thus to bring better corporate earnings and growth potential, and such cycles, the enterprises can develop better and faster. Empirical found, the R&D capital approach play a better role than the cost of handling approach on the cycle's promoting. Finally, according to the shortcomings of China's conditional capital approach which found during the data collection process, this article give forward suggestions for improvement, so that this approach can be consummate used in the practical application...