Taking IT industry as an example, this paper analyses influence factors of R&D expenditure from two aspects of corporate governance and business conditions through empirical analysis method. The purpose of this paper is to determine the effect of R&D expenditure, in order to provide the basis for the enterprise to R&D expenditures, and enhance the enterprise potential and market competitiveness of enterprises.%本文以IT行业企业为例，通过实证分析，从公司治理和企业经营状况两方面，揭示企业研发支出的影响因素。目的是确定影响企业研发支出的关键因素，以期为企业合理进行研发支出提供依据，从而提升企业自主创新水平，增加企业的发展潜力与市场竞争力。
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机译：中国双重上市公司a、h股价差影响因素的实证研究 =An Empirical Study on the Influence Factors of Price Difference between A-share and H-share of China's Dual-listed Companies
