| 电网企业科技研发经费管理研究 |
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| 引用本文： | 李有华,郑厚清.电网企业科技研发经费管理研究[J].电力技术经济,2010,22(1):51-54,64. |
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| 作者姓名： | 李有华 郑厚清 |
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| 作者单位： | 国网能源研究院,北京,100052 |
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| 基金项目： | 国家电网公司资助项目(SGKJJSKF[2008]520号) |
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| 摘 要： | 科技研发经费管理是关于研发资金提取、拨付、使用和核销等完整资金运动过程的管理，具有专款专用、专项核算的特点。随着电网企业科技投入迅速增长，科技研发经费管理日趋重要。分析了电网企业科技研发经费管理流程，梳理了研发经费管理关键控制环节，提出了加强科研经费管理的具体措施。
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| 关 键 词： | 财务管理 税务 科技经费 成本管理 |
Study on Management of Research & Development Funds in Power Grid Companies |
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| LI You-hua,ZHENG Hou-qing.Study on Management of Research & Development Funds in Power Grid Companies[J].Electric Power Technologic Economics,2010,22(1):51-54,64. |
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| Authors: | LI You-hua ZHENG Hou-qing |
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| Institution: | State Grid Energy Research Institute;Beijing 100052;China |
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| Abstract: | Research and development fund management is designed to control the whole financial operation process of drawing, payment, use and write-off of a research and development fund, which features use of funding as earmarked. With the rapid growth of research and development funds in power grid companies, management and control of the funds is of great importance. This paper analyzes the procedures in the fund management, with the existing problems expounded and key control points given. On the basis of the anal... |
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| Keywords: | financial management taxation research and development funds cost management |
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