内部控制视角下的企业专项科研经费管理研究

On the Management of Special Research Funds in Enterprise in the Perspective of Internal Control

鉴于企业科研经费管理与使用尚无专门的法律,执法主体缺位,部分课题承担单位的科研经费使用效率偏低等问题,加强和改进对企业科研经费的内部控制具有重要意义。完善企业科研经费管理的内控制度,必须要坚持优化原则,理清优化思路,规范立项、报销和审批等流程。

Since there is no special legislation about the management of special research funds in enterprise until now, the lack of law enforcement subject, and the poor efficiency of research funds using sometimes, it is important to improve the internal control of research funds in enterprises. It is necessary to insist on the principle of optimization, to regulate the technological process including examination, approval, reimbursement and so on.