基于企业视角的研发准备金制度建设研究

Research of R&D Reserve System Based on Enterprise Perspective

目前,中国对于企业研发准备金制度的推行尚停留在政策层面,操作层面的研究相对较少,对于企业建立研发准备金制度现实意义是什么、企业建立研发准备金制度有何影响、企业研发准备金的使用范围有何限制等诸多实际问题尚未解决,有必要从企业视角出发对研发准备金制度开展研究。

At present, China＇s implementation of the R＆D reserve system still stays at the policy level, and there is not much research at operational level, many practical problems remains to be solved. For example, what is the practical signif- icance of the establishment of R＆D reserve system, the impact of the establishment of R＆D reserve system, and the limita- tion of the scope of enterprise R＆D reserve, and so on. So, it is necessary to conduct research on R＆D reserve system from enterpnse perspective.