高新技术企业研发预算管理有效性研究述评  

A review of research on the effectiveness of R & D budget management in high tech Enterprises

作　　者：宋传智 

机构地区：[1]兰州理工大学经济管理学院,甘肃兰州730050

出　　处：《特区经济》2016年第4期165-166,共2页Special Zone Economy

摘　　要：随着现代公司制度和企业组织结构的日益完善,企业研发活动作为保障企业蓬勃向上、又好又快持续发展的重要推力,其在企业经营管理活动中的地位日益凸显。鉴于我国高新技术企业研发预算管理的薄弱性,本文从研发预算管理的相关理论分析、高新技术企业研发预算管理的管理模式以及研发预算管理有效性等方面对高新技术企业研发预算管理进行了系统的论述,并对未来高新技术企业研发预算管理有效性的研究方向作出了展望。With the increasing perfection of modern corporate system and organization structure of the enterprise, enterprise＇s R D activity as an important thrust of security enterprise vigorous, sound and rapid sustainable development, its position in the enterprise management has become increasingly prominent. In view of the weakness of China＇s high-tech enterprise R D budget management, through the analysis of the R D budget management theory, the management mode of the high technology and new technology enterprise R D budget management and R D budget management effectiveness of high technology and new technology enterprise R D budget management were systematically, and the research direction in the future high tech research and development budget management effectiveness is prospected.

关 键 词：高新技术企业 研发预算管理 有效性 

分 类 号：F276.44[经济管理—企业管理] F275[经济管理—国民经济]