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从R&D活动的特点来看,以财务指标为主的传统风险评价方法并不适用于R&D项目的风险评价。我们将研发过程分为三个阶段,分别确定各阶段的风险因子,据此设置了研发财务风险评价指标体系。在此基础上,引入模糊综合评价方法,构建了研发过程财务风险二级模糊综合评价模型,并以一家生物制药企业为例,对该公司菌苗项目中试阶段的财务风险状态进行了评价。
According to the characteristics of R & D activities, the traditional risk assessment method based on financial indicators does not apply to the risk assessment of R & D projects. We divided the R & D process into three stages and determined the risk factors of each stage separately, setting up the R & D financial risk evaluation index system accordingly. On this basis, the fuzzy comprehensive evaluation method is introduced to build a two-level fuzzy comprehensive evaluation model of financial risk during the R & D process. Taking a biopharmaceutical company as an example, the financial risk status of the company during the pilot phase of the project is evaluated.