摘要
基于技术创新的饲料企业科研投资决策模型,对饲料高新企业研发经费投入的财务核算与管理对策进行研究。文章提出转变观念,承认人力资本同物质资本一样具有产权,承认饲料企业家等技术创新主体拥有剩余索取权。对技术创新予以严格的知识产权保护,通过市场完成收益分配,完善基于资料高新技术企业的财务管理对策,为饲料企业享受优惠的财税政策提供保障。
Based on technology innovation decision-making model of scientific research investment in feed enterprises,the paper studies the financial accounting and management countermeasures of R&D investment in feed high-tech enterprises.The paper proposed changing the concept of recognizing that human capital had the same property rights as material capital,and the feed entrepreneurs had residual claim rights.Strict intellectual property protection should be given to technological innovation.Income distribution can be completed according to the market to improve the financial management of information-based high-tech enterprises,so as to provide safeguard for feed enterprises to enjoy preferential fiscal and taxation policies.
出处
《饲料研究》
CAS
北大核心
2019年第9期122-125,共4页
Feed Research
关键词
饲料企业
管理对策
研发经费
财务核算
feedenterprise
management countermeasure
R&D funds
financial accounting
