| Science and technology is an important driving force for social development,and the integrated circuit industry plays an important supporting role in China’s scientific and technological development.R & D investment can improve the competitiveness of enterprises to a certain extent,so as to improve enterprise performance.As a necessary factor for the sustainable development of enterprises,good enterprise performance analyzes the impact of R &D investment on enterprise performance,and on this basis,explores the countermeasures to improve performance,which has a certain reference value for promoting the competitiveness and sustainable development of China’s integrated circuit industry.Taking Goodix as an example,this paper first combs the enterprise performance evaluation methods,including financial performance and innovation performance evaluation methods;Then,EVA analysis method is used to measure the financial performance of Goodix and its industry,combined with the financial indicators of enterprise operation efficiency,and the patent application of the enterprise is used as the evaluation index of innovation performance;Finally,through the analysis of the impact of R & D investment on the economic added value,profitability and patent application volume of enterprises,this paper studies the positive and negative impact of R & D investment on enterprise performance,so as to put forward opinions and suggestions for the further development of enterprises.The research results show that Goodix has invested a large amount of R & D funds in recent five years,accounting for a high proportion.Most of the company’s personnel are R & D personnel.High R & D investment has improved the enterprise’s financial and innovation situation to a certain extent.The company’s financial situation is generally good,and the number of patent applications has increased year by year.However,behind such good data,there are some problems in the performance of enterprises.For the current financial indicators,too high R& D investment also seriously affects the enterprise’s asset turnover rate and net asset interest rate.Therefore,this paper believes that on the basis of increasing R & D investment,Goodix should also pay attention to the rationality of capital structure arrangement,improve R & D level and independent innovation ability.This has universal reference significance for high-tech enterprises in the Chinese market.While advocating the vigorous development of scientific and technological innovation,enterprises also need to continuously improve the R & D level in combination with their own situation,rather than blindly increase investment. |