| 企业研发预算管理:现状·问题·出路 |
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| 引用本文： | 梁莱歆.企业研发预算管理:现状·问题·出路[J].会计研究,2007(10). |
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| 作者姓名： | 梁莱歆 |
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| 摘 要： | 预算管理是企业研发管理中的一个重要方面,本文根据对企业研发预算管理的调查,分析了我国企业研发预算管理现状及其主要问题,提出了改变目前企业研发预算管理状况的思考。认为企业在研发预算管理中应当树立资源效率与价值链思想,同时改革现行研发预算管理模式,建立契合研发活动特点的动态预算管理模式,并建立研发预算管理信息系统。
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| 关 键 词： | R&D 预算管理 动态预算 价值链 |
R&D budgets management of Enterprises: Present Situation, Problems and Solve Way |
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| Liang Laixin.R&D budgets management of Enterprises: Present Situation, Problems and Solve Way[J].Accounting Research,2007(10). |
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| Authors: | Liang Laixin |
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| Abstract: | Budget management is an important aspect of R&D management,This paper based on the investigate of budget management for enterprises of China,analyzing the present situation and main problems of R&D budget management.Suggesting the thought about how to change the R&D budget management.That is conducting the resource efficiency and value chain to R&D budget management;reforming the present model of R&D budget management;seting up R&D budget management information system. |
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| Keywords: | R&D |
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