Empirical Research on the Relationship between R&D Investment and Financial Performance of Small and Medium-sized Enterprises

With the development of China's market economy in depth, enterprises have become the main investment in research and development, so that the significance of R&D activities and their management is more significant. This paper is based on the high-tech achievements of the information technology industry, focusing on the survival and development of small and medium enterprises, R&D investment for small and medium enterprises, the importance of R&D investment and corporate financial performance and whether there is a close relationship. Through the statistical investigation and analysis of R&D investment in China's small and medium-sized listed companies, this paper reveals the correlation between R&D investment and enterprise efficiency and the contribution to the development of enterprises, so that enterprises have a correct understanding of R&D investment performance.