企业R&D财务控制问题研究

【作者】 王正兵；

【导师】 梁莱歆；

【作者基本信息】 中南大学 ， 会计学， 2005， 硕士

【摘要】 随着企业技术创新投入的显著增强,R&D管理正日益成为企业财务管理的重要内容。加强R&D过程的财务管理研究对提高企业R&D项目成功率、改善R&D资金的运用效率和促进企业R&D能力的提升具有十分重要的现实意义。传统的R&D管理理论和方法过多关注R&D投资决策和项目评价,忽视R&D预算和资金控制管理,无法从根本上提高R&D项目的经济效益。因此,加强R&D过程的控制管理,尤其是财务角色对R&D的预算管理、对资金的控制管理构成了本文的主要写作目的和创新来源。 论文以研究与开发过程中的价值运动为主线,在导入企业R&D财务管理模式的基础上,指出企业在研究与开发过程中必须重点加强对企业R&D的预算及资金配置、资金控制的管理力度,提倡R&D预算的系统观和战略管理,并通过对R&D项目按其所属市场的归类改进了“研发树”R&D预算管理方法,设计了企业R&D过程的资金控制模型,并以许继电气公司为例对R&D预算及资金控制方法的应用进行了探讨。论文研究成果以期能对企业R&D过程的财务控制和管理方法提供有意义的参考。更多还原

【Abstract】 The R&D management is becoming the important content of enterprise’s financial management day by day along with the remarkable enhancement of enterprise’s input of technology innovation. To strengthen the financial management research concerning R&D process is undoubtedly of great significance to enhance the enterprise’s R&D item success ratio, improve the utilization efficiency of R&D fund and promote the enterprise’s R&D ability. The traditional R&D management theories and methods pay much attention to the R&D investment decision and the item appraisal; neglect the R&D budget and the fund control management, and it is unable to enhance the economic efficiency of R&D items fundamentally. Therefore, to strengthen the control management of R&D process, especially the R&D budget management, fund control management from the perspective of finance constitutes the main writing goal and the innovation origin of this article.The article takes the value movement in the process of research and development as the master line. In the foundation of introducing the enterprise’s R&D financial management pattern, points out that enterprise’s R&D budget and fund disposition, fund control management must be strengthened in the process of research anddevelopment. The article advocates the viewpoint of R&D budget system and strategy management, improves the R&D budget management method of "R&D tree" through classifying the R&D items according to its respective market types, designs the fund control model of enterprise’s R&D process. And the case of XJ Group Corporation is stated to discuss the application of R&D budget and fund control method. The returns of the article hope to provide some beneficial reference to the financial control and the management method of enterprise’s R&D process.更多还原