高科技企业研发超越预算管理模式研究  

Study on the Management of R&D beyond Budgeting in High-tech Enterprises

作　　者：官小春[1] 梁莱歆[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]中南大学商学院,湖南长沙410083

出　　处：《科技进步与对策》2010年第20期84-88,共5页Science & Technology Progress and Policy

基　　金：国家自然科学基金项目(70672105)

摘　　要：研发预算对高科技企业管理至关重要。然而,随着知识经济的到来,建立在工业经济基础上的预算管理已经不再适用高科技企业研发预算的需求,急需一种新型的预算模式。分析了超越预算思想和研发预算的特点,认为高科技企业研发预算应采用超越预算思想,基于此构建了高科技企业研发超越预算管理模式,希望能为高科技企业研发预算管理提供一条可行之道。RD budget is crucial to the management in high-tech enterprises.However,with the coming of knowledge-based economy,budget management that based on the industrial economy is no longer applicable to the needs of RD budget in high-tech enterprises.It is urgent that a new budget model instead of it.The paper analyzes the ideas of RD budget and the characteristics of beyond budgeting,holds on that the high-tech RD budget should be used beyond budgeting thought,then builds a Management Modeling of RD beyond budget in high-tech enterprises,expects to provide a feasible road for the RD budgeting management in them.

关 键 词：超越预算 高科技企业 企业研发 预算管理 

分 类 号：F276.44[经济管理—企业管理]