Research and Experimental Development(R&D)funds refer to the actual R&D expenses invested by social entities for the implementation of R&D activities,and they are important indicators reflecting the level and effectiveness of scientific and technological innovation.This article conducts a comparative study on the connotations,collection scopes,and accounting standards of R&D funds under different policy backgrounds of China's statistics,accounting,taxation,and science and technology systems.By using publicly available statistical data,it analyzes the current situation of the investment in R&D funds by the whole society from 2016 to 2023.The scale of R&D investment in Qinhuangdao City has been continuously growing,the growth rate of investment intensity has slowed down,and there are significant differences in regional distribution.Qinhuangdao Economic and Technological Development Zone leads other districts and counties in the city in multiple indicators such as R&D fund investment,R&D input-output efficiency,and the number of patent application units,and it is the core area of scientific and technological innovation in Qinhuangdao City.The research finds that Qinhuangdao's science and technology enterprises have problems such as unclear policy basis in fund collection and reporting,imperfect internal management systems,confusion about the concept of R&D funds,and subjective collection and reporting with a narrow scope.It is proposed that measures and countermeasures should be taken to promote the continuous and steady growth of R&D funds in Qinhuangdao City,such as strengthening the popularization and publicity of policies,providing training and guidance for key enterprises,guiding scientific statistical reporting,and implementing in a coordinated manner by multiple departments.
NETL
NSTL
万方数据
