企业科技行为的财务规划探析  

Analysis of the Financial Planning of Enterprise's Scientific Behavior

作　　者：万青[1] 

机构地区：[1]浙江树人大学管理学院,浙江杭州310015

出　　处：《浙江树人大学学报（人文社会科学版）》2007年第3期58-60,67,共4页Journal of Zhejiang Shuren University(Humanities and Social Sciences)

基　　金：浙江省科技厅软科学课题"企业科技行为的财务控制研究"(编号:2004C30037)

摘　　要：以技术创新为主要形式的企业科技行为,已经成为企业谋求发展的主导性行为,为确保企业科技投入能得到有效的产出,对企业科技行为的资金投入进行科学的规划管理,必将成为企业财务管理的着眼点。文章认为,做好企业科技行为的财务规划,重点在于规划和控制好企业财务资源投入的方向、规模和进度。Enterprise＇s scientific behavior that takes technical innovation as its main form has become the leading factor for the enterprise to seek for development. To guarantee the effective output for the enterprise＇s scientific input, the scientific planning management for the capital input of the enterprise＇s scientific behavior is bound to be the focus of attention for the enterprise＇s fi- nancial management. The author holds that in the financial planning of the enterprise＇s scientific behavior stress must be laid on the planning and control of the orientation, scope and progress of the enterprise＇s financial resource input.

关 键 词：技术创新 资源管理 财务规划 

分 类 号：F273.1[经济管理—企业管理] F275[经济管理—国民经济]