In recent years, in the process of the continuous development of information society, scientific and technological competition is increasingly becoming the focus of competition of comprehensive national strength. Today, who can take advantage of knowledge and technological innovation, who will be able to seize the initiative in development. R&D investment in technology innovation for the survival of the high-tech enterprises is particularly important, but consistent empirical findings of high-tech enterprise R&D investment and the relevance of corporate performance is also lack, the authors considered the relationship between high-tech enterprise R&D investment and corporate performance still need further study. This paper take 30 domestic listed high-tech enterprise for example, use theoretical and empirical approach to analyse the correlation between high-tech enterprise R & D investment and enterprise performance, the result was the correlation is positively and high-tech enterprise R & D investment should be given adequate attention.First, the thesis set out the background, correlation studies between enterprise R & D investment and corporate performance in domestic and foreign, noted that the current domestic and foreign research shortcomings and deficiencies to determine the direction of the research papers, research purpose and significance, as well as papers research framework and research content.Secondly, this paper gives a description of enterprise R & D investment and enterprise performance related theories. Including enterprise R & D investment related theory and theories related to corporate performance. Through the description of theories work out the impact process of corporate R & D investment on corporate performance, supply empirical support for the research of this paper.Third, this paper describes the research methods of empirical analysis, selected indicators related to the formation of corporate performance indicators and make out the analysis system, gives the research hypothesis combined with relevant theory and actual conditions, and then make empirical analysis use the sample business enterprises.Finally, according to the results of empirical analysis this paper gives reasonable proposals, high-tech enterprises should focus on increasing business R&D investment, deepen the reform of R&D mechanisms, and improve the efficient use of R&D expenses in the process of R&D activities.To the government, it should provide policy support for the development of enterprises to create a good environment as much as possible to the high-tech enterprises. |