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科研单位科技成果转移转化与规模产业化是一项系统工程,财务活动作为系统工程中重要组成部分,在新时期产业化推进过程中,正面临着诸多挑战。如何在挑战中生存,在生存中发展,在发展中创新,是科研单位科技成果转化与产业化背景下财务活动创新的重要课题。本文从科研单位的投资、筹资出发,指出科研单位的财务关系,应在考虑投资者的资本增值、债权者的偿债能力、政府的社会经济贡献最大化的财务要求时,还要制定出有利于企业可持续发展的激励制度,考虑经营者与员工的薪酬收入最大化和参与企业税后利润分配的财务要求。
Transferring scientific and technological achievements of scientific research units and industrialization of scale is a systematic project. As an important part of system engineering, financial activities are facing many challenges in the process of industrialization in the new era. How to survive in challenges, develop in survival and innovate in development is an important issue for the innovation of financial activities under the scientific and technological achievements transformation and industrialization of scientific research units. Based on the investment and fund-raising of research institutes, this paper points out that the financial relations of scientific research institutes should also consider the financial value of investors' capital appreciation, the solvency of creditors and the government's social and economic contribution maximization. Encourage the sustainable development of the enterprise incentive system, consider the operator and employee salary income maximization and participate in the distribution of corporate profits after tax financial requirements.