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随着新的科技革命的到来和经济全球化的加速,知识创造和技术创新愈发重要,以新技术突破为基础的产业变革呈现加速态势,正在深刻改变着世界科技和经济社会发展形态。企业在新环境中要生存和发展,就必须重视核心技术研发,进行科学有效的研发投资,以提高核心竞争力,实现可持续发展。文章在分析了企业研发投资风险的基础上,从内部控制五要素的角度,建立研发投资的内部控制体系,防范和应对研发投资风险。
With the advent of a new scientific and technological revolution and the acceleration of economic globalization, knowledge creation and technological innovation are becoming more and more important. Industrial transformation based on breakthroughs in new technologies is accelerating. It is profoundly changing the world’s science and technology and economic and social development patterns. In order to survive and develop in the new environment, enterprises must pay attention to the research and development of core technologies, invest scientifically and effectively in research and development so as to enhance their core competitiveness and achieve sustainable development. Based on the analysis of R & D investment risk, the article establishes the internal control system of R & D investment from the perspective of five elements of internal control to prevent and deal with the R & D investment risk.