功能薄膜類化工產(chǎn)品研發(fā)投入與技術(shù)優(yōu)勢的核算績效分析
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摘 要：具有高性能的膠粘新材與功能膜材市場前景良好，越來越多的行業(yè)內(nèi)外企業(yè)開始參與到市場競爭中。研究以高性能的功能薄膜類產(chǎn)品為研究對象，通過對案例公司的分析，探討了功能薄膜類產(chǎn)品研發(fā)投入與財務(wù)績效之間的關(guān)系，結(jié)果指出了當(dāng)前存在的一些值得業(yè)內(nèi)企業(yè)反思、改善的地方。
關(guān)鍵詞：膠粘功能薄膜；化工產(chǎn)品；研發(fā)投入；財務(wù)績效
中圖分類號：TQ320.72+1 文獻(xiàn)標(biāo)志碼：A文章編號：1001-5922（2023）09-0136-03
Accounting performance analysis of research and development invest-ment and technological advantages in functional film chemical products
GAO Yunmei1，ZHANG Shuhui2，3
（1.Yantai Vocational College， Yantai， Shandong， 264670; 2.Shanghai Lixin Institute of Accounting and Finance， Shanghai， 201620; 3.Southwest Unive4rsity， Chongqing， 400715）
Abstract：Due to the good market prospects of high performance adhesive new material and functional membrane material， more and more enterprises inside and outside the industry are starting to participate in the market competition.In this paper， taking high-performance functional film products as the research object， the relationship between research and development investment and financial performance of functional film products was discussed through the analysis of case companies， and some existing areas that are worthy of reflection and improvement in the industry were pointed out.
Key words：adhesive functional film products; chemical products；research and development investment; financial performance
目前，膠帶行業(yè)市場內(nèi)一些化工企業(yè)已意識到這一點，投入大量研發(fā)費用用以開發(fā)高性能產(chǎn)品[1-2]。（剩余3843字）