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科技创新是企业盈利的根本,更是我国发展集约型经济的必然选择。随着国家对科技创新的政策倾斜,科研经费的投入、使用、核算及管理日渐受到审计关注,如何做好科研经费的核算和日常管理成为企业面临的一个重要挑战。本文在分析科技创新是国家经济可持续发展的源动力的基础上,阐述了科研经费核算办法,结合科研经费审计的特点及问题总结归纳科研经费管理的方法,确保企业科研经费财务核算与管理的合法和合规性,从而确保企业切实享受到科研经费的政策优惠。
Technological innovation is the foundation of corporate profits, but also the inevitable choice for our country to develop an intensive economy. With the state’s policy on science and technology innovation, the investment, use, accounting and management of scientific research funds are increasingly subject to audit concerns. How to do accounting and routine management of scientific research funds has become an important challenge for enterprises. Based on the analysis of scientific and technological innovation is the driving force of sustainable development of national economy, this paper expounds the scientific research funding accounting methods, summarizes the characteristics of scientific research funding audit and summarizes the methods of scientific research funding management, and ensures the scientific research financial accounting and management Legal and compliance, so as to ensure that enterprises effectively enjoy the preferential policies for research funding.