企业研发费用核算和认定法规问题的调研分析——以河北省工业企业的调查问卷和实地访谈为例

发布时间：2018-01-02 12:00

本文关键词：企业研发费用核算和认定法规问题的调研分析——以河北省工业企业的调查问卷和实地访谈为例　出处：《财务与会计》2015年11期 　论文类型：期刊论文

【摘要】：正党的十八大以来,我国启动实施创新驱动发展战略,对加大企业研发投入、提高科技创新能力提出了新的要求,同时激烈的市场竞争对企业加大研发投入、提高创新能力也提出了更高要求。而现实是,与发达国家相比,当前我国企业研发投入较低,科技创新能力不足,自主创新能力差。除企业自身原因外,享受优惠政策的法规不明确、执行成本高或收益小、监管不到位都是影响政策效果的关键因素。考虑到研发投入的外部性,为了持续激励企业提高研
[Abstract]:Since the 18 National Congress of the Communist Party of China, China has started to implement the strategy of innovation-driven development, which has put forward new requirements for increasing R & D investment of enterprises and improving the ability of scientific and technological innovation. At the same time, fierce market competition has increased R & D investment for enterprises. The reality is that compared with the developed countries, the R & D investment of Chinese enterprises is low, the ability of scientific and technological innovation is insufficient, and the ability of independent innovation is poor, except for the reasons of the enterprises themselves. The laws and regulations that enjoy preferential policies are not clear, the implementation cost is high or the income is small, and the supervision is not in place are all the key factors that affect the effect of the policy. Considering the externality of R & D investment, in order to continuously stimulate the enterprises to improve the research.
【作者单位】：河北经贸大学;
【基金】：%E5%BD%92%E9%9B%86%E9%97%AE%E9%A2%98%E7%A0%94%E7%A9%B6%E3%80%8B<13457693D>%E9%98%B6%E6%AE%B5%E6%80%A7%E6%88%90%E6%9E%9C" target="_blank">2013年度河北省软科学研究计划项目《河北省工业企业研发费用<R&D>归集问题研究》<13457693D>阶段性成果
【分类号】：F406.7
【正文快照】： 李西文申富平祁红梅■党的十八大以来,我国启动实施创新驱动发展战略,对加大企业研发投入、提高科技创新能力提出了新的要求,同时激烈的市场竞争对企业加大研发投入、提高创新能力也提出了更高要求。而现实是,与发达国家相比,当前我国企业研发投入较低,科技创新能力不足,自主

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