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关于提升科技型企业研发费用管理体系的探讨

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我国经济已经转向创新驱动高质量发展的新阶段,科技创新作为企业发展的内生动力显得越来越重要.为提高企业的竞争力,许多企业不断加大研发投入,增强企业科技创新能力.然而随着研发投入的不断增加,也出现了研发费用管理体系不健全、项目流程不顺畅、费用归集核算不准确、投入产出效能不高等问题.本文总结梳理了科技型企业研发管理费用管理的现状、存在问题,提出相应建议对策,以此提升企业研发费用管理水平,持续增强企业核心竞争力,引领和支撑企业高质量发展.
Improvement in Management System of R&D expenses by Technology-Based Enterprises
China's economy has shifted to a new stage of high-quality development driven by innovation,scientific and technological innovation is becoming more and more important as the driving force of enterprise development.In order to improve the competitiveness of enterprises,many enterprises continuously increase the investment in R&D and enhance their capabilities in scientific and technological innovation.However,the continuously increased R&D expenses also lead to the problems such as unsound management system of R&D expense,inefficient project process,inaccurate collection and accounting of costs,and low input-output efficiency.By summarizing and sorting out the current situation and existing problems in the management of R&D expenses by technology-based enterprises,the countermeasures are put forward so as to raise the management level and core competitiveness of the enterprises continuously,guide and support high-quality development of the enterprises.

technology-based enterprisesR&D expensesmanagement systemwhole-process managementcollection&accountinginput and output

艾华茂

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中交第一航务工程勘察设计院有限公司,天津 300220

科技型企业 研发费用 管理体系 全流程管理 归集核算 投入产出

天津市交通运输科技发展基金项目

2024-A02

2024

港工技术
中交第一航务工程勘察设计院有限公司

港工技术

影响因子:0.262
ISSN:1004-9592
年,卷(期):2024.61(3)
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