摘要
针对目前我国企业研发资金管理松懈的现象,结合研发活动特点及其性质探讨了R&D资金的控制问题。将价值链思想引入到企业R&D资金控制的过程中,并在此基础上建立了基于价值链的R&D资金控制模式。该模式将价值链分析贯穿于研发资金控制过程的始终,在价值链思想指导下,通过制定科学的研发战略与研发资金计划,利用信息反馈机制对R&D过程的资金运用实施有效的监督和控制,使提高企业R&D资金使用效率,并最终实现企业R&D战略目标。
According to the phenomenon about management slack of R＆D fund in enterprises of China,This paper inquire into the problem of R＆D fund control which combine the characteristics of R＆D project and its quality. Taking the value chain thought into the process of R＆D fund control,at this basic and set up a model of R＆D fund control based on value chain. The value chain analyse were spread out the beginning and end of R＆D fund control. Guideing by the value chain thought,drawing R＆D strategy and R＆D fund plan, controling the fund apply of R＆D process by the mechanism of information feed back, so that raise the efficiency of R＆D fund and real- ize the goal of R＆D strategy.
出处
《科学学研究》
CSSCI
北大核心
2010年第7期1028-1034,共7页
Studies in Science of Science
基金
国家自然科学基金资助项目(70672105)
