功能薄膜类化工产品研发投入与技术优势的核算绩效分析

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摘 要：具有高性能的胶粘新材与功能膜材市场前景良好，越来越多的行业内外企业开始参与到市场竞争中。研究以高性能的功能薄膜类产品为研究对象，通过对案例公司的分析，探讨了功能薄膜类产品研发投入与财务绩效之间的关系，结果指出了当前存在的一些值得业内企业反思、改善的地方。

关键词：胶粘功能薄膜；化工产品；研发投入；财务绩效

中图分类号：TQ320.72+1 文献标志码：A文章编号：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，胶带行业市场内一些化工企业已意识到这一点，投入大量研发费用用以开发高性能产品[1-2]。（剩余3843字）