Empirical Study On The Impact Of Software Enterprise R & D Investment On Financial Performance Under "Innovation And Entrepreneurship"

With the rapid progress of the times,the emergence of more and more opportunities,but also accompanied by a lot of challenges.That is the case,Premier Li Keqiang timely put forward the "Innovation and Entrepreneurship" call,in order to lead the "public entrepreneurship,innovation" wave.Software companies as a major rely on R & D innovation to seek development of the industry,this time "Innovation and Entrepreneurship" made a great challenge to the software business R & D personnel innovation enthusiasm.At the same time,after the call to the policy of a targeted tilt,the Government for the strong support of the Software Park,software enterprises for the further development of the possible.To this end,considering the "Innovation and Entrepreneurship" for the software business opportunities,the text selected in China listed software enterprises as the object of study,trying to micro-level "Innovation and Entrepreneurship" opportunity under the software business R & D investment generated by the financial performance the impact of the analysis for the software companies to the corresponding recommendations,hoping to improve corporate financial performance have some practical significance.On the basis of summarizing the current situation of research at home and abroad and summarizing the relevant theories of R & D,this paper analyzes the relationship between R & D investment and financial performance of software enterprises,and then constructs the correlation model of software,and finally uses descriptive statistics,multiple linear regression China's listed software companies a total of 100 2013-2015 financial data for empirical analysis.The results show that: the cost of R & D investment has a negative impact on corporate financial performance,and has a lag;capital R & D investment has a positive impact on corporate financial performance,and mainly in the current;R & D personnel of the current financial There is no correlation between the performance of the intangible assets and the performance of the intangible assets.In the "Innovation and Entrepreneurship" under the call,the enthusiasm and ability to innovate R & D personnelhave improved,the performance of software companies to increase investment in research and development,increased by the proportion of internal R & D to form intangible assets.Based on the research conclusion,some suggestions are put forward for R & D investment of software enterprises,which can be referred to when making R & D decisions.