双星新材：将继续合理规划和管理研发支出，确保投资能够带来预期的回报

Core Viewpoint - The company emphasizes the importance of research and development (R&D) to enhance market competitiveness through technological innovation and product upgrades [1] Group 1: R&D Focus - The company is committed to planning and managing R&D expenditures effectively to ensure that investments yield expected returns [1] - The goal of R&D efforts is to create long-term value for shareholders [1]