研发支出增加与财务弹性分析——基于同仁堂的案例研究

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英文篇名：R&D Expenditure Increase and Financial Flexibility Analysis: Based on the Case Study of Tongrentang 作者：冷湘韵 英文作者：LENG Xiang-yun;School of Business,Zhengzhou University; 关键词：研发支出 ; 同仁堂 ; 财务弹性 英文关键词：R&D expenditure;;Tongrentang;;financial flexibility 中文刊名：JZGC 英文刊名：Value Engineering 机构：郑州大学商学院; 出版日期：2019-07-28 出版单位：价值工程 年：2019 期：v.38;No.533 语种：中文; 页：JZGC201921017 页数：3 CN：21 ISSN：13-1085/N 分类号：52-54

摘要

创新可以保证企业的竞争力,但同时会影响企业的财务弹性。本文选取同仁堂作为案例分析得出:研发支出的增加使该企业财务弹性和抵御市场风险能力下降,并由此提出相关建议。
        Innovation can guarantee the competitiveness of enterprises, but at the same time it will affect the financial flexibility of enterprises. This paper selects Tongrentang as a case study and concludes that the increase in research and development expenditures has reduced the financial flexibility and ability of the company to withstand market risks, and has made relevant recommendations.

引文

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