我国科技型企业研发费用研究现状——基于国内期刊文献的共词分析

An Analysis of Business Research and Development Expenses Research in China Based on Co-word Network

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。

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

Abstract:

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 was 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.

Key words:business research and development expenses; co-word network; cluster analysis; weighted deduction; performance evaluation