摘要
以CNKI数据库中2006—2015年有关科技企业研发费用的期刊论文为基础,对其进行共词分析。通过建立高频词共词矩阵、相关矩阵进行因子分析、聚类分析,同时应用Ucinet 6.0中的Netdraw绘制共词网络图,进而归纳出目前我国科技企业研发费用研究的4个热点:研发费用归集、加计扣除、税收优惠及绩效评价,以期为今后科技企业研发费用的研究提供切入点。
Based on the journals in CNKI, the academic papers on science and technology business research and development expenses were collected between 2006 and 2015 and the co-word network method was used to analyze the hot pot. Though keyword frequency statistics analysis, factor analysis,cluster analysis and netdraw analysis, four hot pots were found： research and development costs collection, deduction, tax incentives and performance evaluation, so as to provide certain reference for the future research in this field.
出处
《科技管理研究》
CSSCI
北大核心
2017年第3期249-253,共5页
Science and Technology Management Research
基金
天津市哲学社会科学研究规划项目"天津市文化科技企业孵化路径研究"(TJGL15-032)
关键词
科技企业研发费用
共词分析
聚类分析
加计扣除
绩效评价
business research and development expenses
co--word network
cluster analysis
weighted deduction
performance evaluation
