财政科技资金投入企业后的流动轨迹研究

Research on the Flow Path of Fiscal Science and Technology Funds in Enterprises

随着企业是技术创新主体地位的不断强化,财政科技资金投入企业的比重不断升高,投入后的管理成为科研项目管理中的一个难点。本文通过对财政科技资金投入企业的方式、特点,以及企业会计记帐、核算和处理方式的系统分析,形成了财政科技资金投入企业后的流动轨迹,为有效判定资金使用的规范性和问题易发点提供了依据和线索。

The paper through the analysis of the way and characteristic of the funds input into the enterprises, then through the system analysis of enterprise bookkeeping, accounting and treatment, formed the flow path of fiscal science and technology funds in enterprises, for the purpose to provide evidences and clues to identify effectively the normalizations and problem nodes during the utilization of the funds.