研发投入明细对企业研发绩效的影响：人工研发投入的正向效应与外包研发的负向效应

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.