论企业科技投入财务管理新模式的构建

On the Construction of the New Financial Management Model of the Enterprises' Science and Technology Investment

企业科技投入的财务管理模式,就是对企业科技投入进行财务方面的监管和控制,从而实现对科技投入的有效管理。构建企业科技投入财务管理的新模式,应首先明确企业科技投入财务管理的目标,其次从组织、职能、融资渠道、投资机制及项目管理制度等方面进行设计,以构建企业科技投入财务管理模式的基本框架。

The financial management model of the enterprises＇ science and technology involves the supervision and control of the science and technology investment of the enterprise for the purpose of the effective management of the investment.For the construction of the new model of the enterprises＇ financial management for the science and technology investment,it is necessary to define the purpose of the financial management first;then carry out the design in the respect of organization,function,financing channels,investment mechanism and item management system,so as to construct the basic framework of the enterprises＇ financial management model with regard to science and technology investment.