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笔者有幸作为财务专家多次参与科技专项资金、农业综合开发资金等财政性资金项目评价工作,深感在此过程中遇到的企业项目经济效益分析不全、财务绩效评价指标选取不当、经营管理情况反映缺失等情况一定程度影响着项目评价结果。本文以科技型中小企业为例,试从项目评价的内容及评判标准、企业项目申报中存在的问题及不利影响、项目申报应注意的若干问题展开探讨,以期对项目申报企业有所启发。
I was fortunate enough to be involved as financial expert in scientific and technological funds, agricultural comprehensive development funds and other financial funds project evaluation, deeply in the process encountered in the business project analysis of economic benefits, financial performance evaluation index inappropriately selected, management and operation Reflecting the lack of such a degree of impact on the project evaluation results. This article takes science and technology small and medium-sized enterprises as examples, and tries to discuss the content and criteria of project evaluation, the existing problems in enterprise project declaration and adverse effects, and some problems that should be noticed in project application.