摘要
研发对于高科技企业显得越来越重要,而预算作为一种有效的管理手段,它对研发全过程的管理与控制尤为重要。通过对部分高科技企业研发预算管理现状进行问卷调查和深度访谈,全面分析了高科技企业研发预算各管理流程的执行概况,深刻揭示了研发预算管理中存在的症结,提出了改善研发预算管理的建议。
R&D become more and more important for high-tech enterprises. As an effective management tool, budget turns particularly important to management and control the whole process of R&D. Through questionnaires to some high-tech enterprises in China about R & D budget management status and interviews to several enterprises, the profile of R&D budget management process execution tin high-tech enterprises got a comprehensive analysis, the crux of R&D budget management come a deep revealing, and some suggestion to improving its management proposed.
出处
《科技进步与对策》
CSSCI
北大核心
2012年第9期88-93,共6页
Science & Technology Progress and Policy
基金
湖南省哲学社会科学规划基金项目(2010YBB188)
关键词
研发预算
超越预算
高科技企业
研发全过程管理
R&D Budget
Beyond Budget
High-Tech Enterprise
R & D Development Process management