基于过程方法的研发准备金管理体系研究  

Research on the Management System of R&D Reserve Based on Process Approach

作　　者：谭宏[1] 陈奕吟[1] 张娜[1] 卢灿[1] 余会泳 李康健 TAN Hong;CHEN Yi-yin;ZHANG Na;LU Can;YU Hui-yong;LI Kang-jian(Zhuhai Productivity Promotion Center, Zhuhai 519000, China)

机构地区：[1]珠海市生产力促进中心,广东珠海519000

出　　处：《科技创新发展战略研究》2018年第6期10-15,共6页Strategy for Innovation and Development of Science and Technology

摘　　要：运用国际标准ISO9000的过程方法和PDCA(计划、执行、检查、处理)循环核心理论思想,重点对研发准备金的概念、涉及的研发过程及财务研发费处理等关键过程识别和控制进行重点研究,以期为广大企业开展科技自主创新实践提供参考。Through the core theory of process approach and PDCA(plan–do–check–act)cycle of international standard ISO9000,this paper focuses on the concept of R&D reserve,R&D involved process,as well as the identifi cation and control in the key process such as R&D fee processing,in order to provide reference for enterprises to carry out the practice of scientifi c and technological independent innovation.

关 键 词：过程方法 PDCA循环 研究开发 准备金制度 研发费 财务管理 

分 类 号：F062.3[经济管理—政治经济学] F234.4