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随着人类社会进入知识经济时代,随着我国经济的高速发展,科学、创新成为了发展的重要内在推动力,高新技术企业在国民经济发展中所占地位也日益重要。目前,我国高新技术产业的支柱作用日趋明显,高新技术企业也取得了长足的进步和可喜的成果,但与发达国家相比依然处于初级阶段。这一现状导致高新技术企业在管理工作中还存在诸多问题,若不及时处理便会对高新技术企业今后的发展造成不利影响。本文将对高新技术企业研发项目费用核算及管理展开分析,为科学规范高新技术企业管理探求可行方法及手段。
As human society enters the era of knowledge economy, with the rapid development of China’s economy, science and innovation have become an important internal driving force for development, and high-tech enterprises have become increasingly important in the development of the national economy. At present, the pillars of China’s high-tech industries have become increasingly apparent, and high-tech enterprises have also made considerable progress and gratifying results, but they are still at an early stage compared with developed countries. This situation has led to many problems in the management of high-tech enterprises. Failure to deal with them in time will adversely affect the future development of high-tech enterprises. This article will analyze the cost accounting and management of high-tech enterprise R&D projects, and explore feasible methods and means for scientifically regulating high-tech enterprise management.