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随着我国扶持高新企业力度的不断增加,各家高新企业在科技研发、科技实践方面所投入的经费也越来越高,逐步成为高新企业提高市场竞争能力的重要保障。为了提高研发经费的使用效率和效果,并得到更多的来自政府的优惠和扶持,高新企业在构建研发经费核算模式的过程中,需要参考政府相关条例,对研发费用进行全面分析,并在实践中不断总结经验,积极完善研发经费核算模式,提升高新企业研发能力。
As China’s efforts to support high-tech enterprises continue to increase, each high-tech enterprise invests more and more in research and development of science and technology and in science and technology. It has gradually become an important guarantee for high-tech enterprises to enhance their market competitiveness. In order to improve the efficiency and effectiveness of R & D spending and obtain more preferential treatment and support from the government, high-tech enterprises need to make reference to the relevant government regulations to conduct a comprehensive analysis of R & D costs in practice In the continuous sum up experience, and actively improve the research and development funding accounting model to enhance high-tech enterprise research and development capabilities.