以符合学术规范的英语翻译这句话文章研究在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 backdrop of the separate reporting of research and development expenses in the new profit statement format introduced after 2018, this article examines the impact of different types of research and development investment on a firm's R&D performance, finding that manual R&D investment has a significant positive effect on innovation performance, while outsourced R&D investment has a significant negative effect on innovation performance.