制造业企业研发预算管理体系的构建

文章以研发预算为研究视角，以我国制造业企业为研究对象，结合研发活动的特点，以企业战略为导向、研发目标为起点、平衡计分卡为框架、价值创造为驱动、动态多维为核心，从研发预算组织体系、研发预算流程体系以及研发预算方法体系三部分来构建契合我国制造业企业研发活动特点的研发预算管理体系。

The Establishment of R&D Budget Management System of Manufacturing Industry

From the research perspective of R&D budget and combined with the features of R&D activities, this paper aims to establish the R&D budget management system with business strategy as the orientation, goals of R&D as the starting point, the Balanced Score Card as the framework, value creation as the drive and dynamic multi - dimension as the core. Furthermore, targeting Chinese manufacturing enterprises as object of research, it is committed to the establishment of the system in three parts, R&D budgeting, R&D budgeting implementation and control and R&D budgeting evaluation logically. We hope to be helpful to the establishment of R&D budget management system for Chinese manufacturing enterprises.