标题:
科技研发经费的管理与核算研究：文献综述Study on Management and Accounting of Research & Development Funds for Science & Technology: Literature Review
作者:
黄怡, 孙思惟
关键字:
研发经费, 经费管理, 经费核算, 文献综述Research & Development Funds; Fund Management; Fund Accounting; Literature Review
期刊名称:
《Frontiers of International Accounting》, Vol.2 No.4, 2013-12-23
摘要:
本文就国内学者的相关研究文献，综述科技研发经费管理及核算研究涉及的主要问题，包括世界主要国家研发经费管理模式、我国科技研发经费投入与管理、我国科技研发经费核算的研究等，并进行文献的简要述评，提出科技研发经费的未来研究方向。
This paper, according to the domestic scholars’ relevant literature, reviews the major problems of technology R&D funds management and accounting research, including the models of R&D funds management of other major countries, the inputs and management of technology R&D funds in China, the research of technology R&D funds accounting in China etc. Meanwhile, it makes a brief commentary of the literature and proposes the future research trend of technology R&D funds.