In recent years, research institutions, companies and universities have put increasing emphasis on research. From a practical perspective, the transformation speed in enterprises is the fastest. Based on the 2003--2014 statistical data of Hubei Province, this article empirically analyzes the relationship between R & D expenditure and the secondary industry output among large-scale industrial enterprises. The results show that R & D expenditure has significant incentive effect on the secondary industry output. Accordingly, brief comments on R & D inputs performance have been made. Also, advices on the scientific research policy formulation for government and R & D investment for enterprise have been provided.