摘要
本文就国内学者的相关研究文献,综述科技研发经费管理及核算研究涉及的主要问题,包括世界主要国家研发经费管理模式、我国科技研发经费投入与管理、我国科技研发经费核算的研究等,并进行文献的简要述评,提出科技研发经费的未来研究方向。
This paper, according to the domestic scholars’ relevant literature, reviews the major problems of technology R&D funds management and accounting research, including the models of R&D funds management of other major countries, the inputs and management of technology R&D funds in China, the research of technology R&D funds accounting in China etc. Meanwhile, it makes a brief commentary of the literature and proposes the future research trend of technology R&D funds.
出处
《国际会计前沿》
2013年第4期40-44,共5页
Frontiers of International Accounting
基金
福建省软科学研究项目(2011R006)部分研究成果。