对高新技术企业R&D财务管理柔性的思考 |
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引用本文: | 赵湘莲. 对高新技术企业R&D财务管理柔性的思考[J]. 科技进步与对策, 2006, 23(11): 73-75 |
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作者姓名: | 赵湘莲 |
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作者单位: | [1]南京大学商学院,江苏南京210093 [2]南京航空航天大学经济与管理学院,江苏南京210016 |
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基金项目: | 南京航空航天大学博士基金项目(S0524-092) |
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摘 要: | 从系统的角度分析了高新技术企业R&D财务管理的刚性和柔性以及R&D财务管理柔性在R&D财务管理活动中的体现,在此基础上提出了高新技术企业R&D财务管理柔性的定义和R&D财务集成管理的构想。
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关 键 词: | 财务管理 高新技术企业 R&D 柔性 |
文章编号: | 1001-7348(2006)11-0073-03 |
收稿时间: | 2006-02-08 |
修稿时间: | 2006-02-08 |
Study on Flexibility of Financial Management of High-Tech Enterprises |
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Abstract: | The paper analyses the character and uncertainty of the financial management of high and new technology enterprise from the system angle. It defines the flexibility of financial management of high and new technology enterprise on this foundation, and struck on method for measuring the flexibility of financial and its net profit and variation range. It use expecting picture to monitor dynamic flexibility of the financial management. The calculation of example shows that the approach is easy to operate. |
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Keywords: | financial managements flexibility measurement decision-making high and new technology enterprise |
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