eng Science and Education Publishing Journal of Finance and Economics 2328-7276 2018-04-21 6 2 43 48 10.12691/jfe-6-2-2 JFE2018622 article Zhao Jianfeng zhaojian@sxu.edu.cn 1 Feng Yazhu 1 School of Economics and Management, Shanxi University, Taiyuan, China This paper selects 361 enterprises in China's non-financial listed companies for 2013-2015 years as research samples, establishes a regression model of R&D expenditure capitalization and enterprise performance, and carries out multiple linear regression analysis and robustness test. Meanwhile, the continuity of the impact of R&D expenditure capitalization on enterprise performance is taken into account and validated. The conclusion is that the capitalization of R&D expenditure is positively related to the enterprise performance with continuity. http://pubs.sciepub.com/jfe/6/2/2/jfe-6-2-2.pdf R&D expenditure capitalization enterprise performance continuity