企业研究与开发费用审计

On the Auditing of R&D Expenses of Enterprises

研究与开发费用审计是对企业研究与开发费用使用的经济性、效益性、合法性及企业相关管理行为合理性的审查。开展研究与开发费用审计 ,要从企业内部控制制度、经费投入、联合研究与开发、信息网络管理、智力投资、激励创新机制等诸多方面入手 ,以达到提高企业经济效益的目的。

The auditing of R&D (Research and development) expenses involves the checking up of the economy, effectiveness and validity of the R&D expenses as well as the rationality of the relevant managing behaviors of the enterprise. The essay suggests the auditing of R&D expenses should be carried out in the following aspects: the inner control system of the business, joint R&D, information network management, brainpower investment, motivation and innovation mechanism and etc.