财务管理专业-浅析科技企业研发支出管理——以D公司为例

摘 要创新是科技企业的核心竞争力，也是推动经济发展的强大动力。本文通过对 D 公司研发支出管理现状以及财务数据的分析，发现该企业在研发支出管理中存在研发项目战略设计缺乏前瞻性、研发项目预算不全面与不准确、工作人员缺乏对项目研发支出的管理意识、研发支出净利润率逐年下降、研发人员成本占比高、核算风险高五个问题，并提出以下四个建议：制定合理的研发战略目标、提高对研发项目预算的全面性与准确性、提高工作人员对研发支出的管理意识、建立与完善工作人员绩效考核及奖励制度，维护企业利益，为企业的稳定发展提供有利支撑。关键词：科技企业 研发支出 费用管理 研发预算AbstractInnovation is the core competitiveness of scientific and technological enterprises and a powerful driving force for economic development. Based on the analysis of the current situation of R&D expenditure management and financial data of Company D, this paper finds that there are five problems in the management of R&D expenditure: lack of foresight in strategic design of R&D project, incomplete and inaccurate budget of R&D project, lack of management awareness of R&D expenditure by R&D personnel, decrease of net profit rate of R&D expenditure year by year, high cost proportion of R&D personnel and high accounting risk. And put forward the following four suggestions: to formulate reasonable research and development strategic objectives, to improve the comprehensiveness and accuracy of the research and development project budget, to improve the staff's management awareness of research and development expenditures, to establish and improve the staff performance appraisal and reward system, to give consideration to the analysis of the short-term and long-term interests of enterprises, so that safeguard the interests of the enterprise and provide favorable support for the stable development of the enterprise.Keywords: Technology business R & ...