涉企科技经费管理存在的问题和对策
发布时间：2018-10-11 19:50
【摘要】：受财政支持定位不准确、资助方式不科学、专账核算不落实以及条块分割的科技计划管理体制等影响,企业科技经费管理中财政补助"低、小、散",企业虚报研发支出、重复申报、虚假申报以非法获取财政资金,财政支持资金绩效不高等问题普遍存在。对此,各级政府应当采取适当措施改善涉企经费管理中的问题,提升财政支持资金绩效。
[Abstract]:Affected by the inaccurate positioning of financial support, the unscientific way of subsidizing, the failure to implement special accounting and the fragmented management system of scientific and technological plans, the financial subsidies in the management of scientific and technological funds of enterprises are "low, small and scattered", and enterprises falsely report their R & D expenditures. Repeated declaration, false declaration to obtain financial funds illegally, financial support fund performance is not high and so on. Therefore, governments at all levels should take appropriate measures to improve the financial support fund performance.
【作者单位】： 金华安泰会计师事务所;
【分类号】：F273.1;F812.45
本文编号：2265037
[Abstract]:Affected by the inaccurate positioning of financial support, the unscientific way of subsidizing, the failure to implement special accounting and the fragmented management system of scientific and technological plans, the financial subsidies in the management of scientific and technological funds of enterprises are "low, small and scattered", and enterprises falsely report their R & D expenditures. Repeated declaration, false declaration to obtain financial funds illegally, financial support fund performance is not high and so on. Therefore, governments at all levels should take appropriate measures to improve the financial support fund performance.
【作者单位】： 金华安泰会计师事务所;
【分类号】：F273.1;F812.45
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