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论企业自主创新的障碍与会计支持 被引量:1

On the Obstacles to the Enterprise Independent Innovation and Accounting Support
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摘要 提高自主创新能力是落实科学发展观和实现建设创新型国家目标的必然要求和根本途径。但当前国内企业自主创新过程中存在人才缺乏、资金不足和信息不畅等问题和障碍。会计作为一个为企业经营决策提供有用信息的决策支持系统,可为企业克服自主创新中的障碍提供有力的支持。 Improving the independent innovation ability of the enterprises is a imperative requirement of and also a fundamental approach to the implementation of the outlook of the scientific development.However,there exist such barriers as shortage of talented people,insufficiency of funds and slow transmission of information in this regard.Accounting,being a supporting system to provide useful information for the businesses in the process of decision making,can lend much support to the enterprises to remove those barriers.
作者 田昆儒 王娟
出处 《江西财经大学学报》 CSSCI 北大核心 2010年第6期25-30,共6页 Journal of Jiangxi University of Finance and Economics
基金 天津市社科重点规划项目"基于天津滨海新区经济高速增长的会计政策综合配套改革及应用研究"(TJGL08-005)
关键词 自主创新 信息披露 会计管理 会计政策 Independent innovation Information disclosure Accounting management Accounting policy
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