摘要
现阶段,我国经济发展的速度十分迅猛,其中绝大多数经济来源是科研项目,为了保证企业科研工作顺利开展,国家也制定了一系列的扶持、优惠制度,确保企业在科研工作中能够收获理想的效果。纵观我国民营企业的发展情况能够看出,常见的问题有企业规模较小、管理制度不完善、工作人员对业务流程的了解程度不深等,会直接影响企业科研项目管理质量、经费核算准确性。鉴于此,文章将详细论述企业研发项目管理与经费核算过程中出现的问题,并且提出具有针对性的完善措施,力求能够获得企业科研项目核算的理想效果,为我国经济建设事业发挥强有力的推动作用,也为相关企业经营与建设工作提供借鉴和参考。
At this stage,China's economic development is very rapid,and the vast majority economic sources are scientific research projects.To ensure the smooth development of enterprise scientific research,the state has also formulated a series of support,preferential systems,to ensure that the enterprise in the scientific research work can have desired results.Throughout the development of China's private enterprises,the common problems are small enterprises,imperfect management system and lack of deep understanding of the business process for the staff.These will influece the quality of R&D project management and the accuracy of funding accounting.Given this,this paper will discuss the problems in detail in the enterprise R&D project management and funding accounting process,and put forward targeted measures to obtain the ideal effect of enterprise research project accounting.It can play a strong role in promoting China's enconomic construction,and provide a reference for related enterprises'operation and construction.
作者
马星
MA Xing(Sichuan Huaneng Kangding Hydropower Co.,Ltd.,Chengdu 610000,China)
出处
《商业观察》
2024年第12期77-80,共4页
BUSINESS OBSERVATION
关键词
研发支出
项目管理
经费核算
research and development expenditure
project management
funding accounting