翻译 文章研究在2018年后新利润表格式中研发费用单独列报的背景下不同研发投入明细项对企业研发绩效影响得到人工研发投入对企业创新绩效存在显著正向效应、委外研发投入对企业创新绩效存在显著负向效应的结论

Against the background of the new profit statement format after 2018, which separately reports R&D expenses, this article examines the impact of different R&D investment details on corporate R&D performance and concludes that artificial R&D investment has a significant positive effect on corporate innovation performance, while outsourced R&D investment has a significant negative effect on corporate innovation performance.