我国企业研发项目管理及研发经费核算中的问题及对策

The Problems and Solutions of China’s R&D project management and R&D funding Accounting

研究开发成为企业在日益激烈的竞争环境下求生存、谋发展的重要手段。近年来,我国研发经费的增长速度一直保持在较高的水平上,但是与国外发达国家相比还有很大差距。企业作为研发主体,加强研发管理,对企业自身及我国科技的发展至关重要。

R＆D enterprise in an increasingly competitive environment, seek survival and development of an important means. In recent years the growth rate of R ＆ D expenses remained at a high level, but also with foreign countries compared to a big gap. R ＆ D enterprise as a subject of research and development to strengthen the management of the enterprises themselves and our country＇ s scientific and technological development.