论文部分内容阅读
本文以高新技术企业研发项目费用核算与管理为切入点,结合当下高新技术企业中核算与管理研发费用的必要性以及核算与管理中存在的问题,从建立健全研发费用的管理体系和管理制度、加强研发费用的预算管理与成本核算工作、完善研发流程,加强研发管控、制定科学合理的研发费用的核算体系这四方面进行深入探究与研究,从而保障高新技术企业的经济效益达到最大。
In this paper, the high-tech enterprise R & D project cost accounting and management as the starting point, combined with the current high-tech enterprises accounting and management of the need for research and development costs and accounting and management problems, from the establishment of a sound R & D costs management system and management system, Strengthen research and development budget management and cost accounting, improve the R & D process, strengthen R & D management and control, and formulate a scientific and reasonable accounting system for R & D expenses. These four aspects should be explored and studied in an effort to maximize the economic benefits of high-tech enterprises.