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我国科技型中小企业技术创新基金,是经国务院于1999年批准设立的以支持科技型中小企业技术创新为政策着力点的政府专项基金。本文主要通过区分三种主要资助方式对创新基金的会计核算进行分析。
China’s technology-based small and medium-sized technology innovation fund is a special fund approved by the State Council in 1999 to support the technological innovation of small and medium-sized technology-based enterprises. This article mainly analyzes the accounting of innovation fund by distinguishing three kinds of main funding ways.