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十八大以来,党中央全面实施创新驱动发展战略,我国对创新的研发投入明显加大,企业应发挥在创新战略中的主体地位,加大科研创新力度,提升综合竞争力。同时在十三五期间,国家财政部、科技部对中央财政科技计划也进行了深化改革,出台了一些新的政策法规。本文将具体探讨企业的财务核算与管理,希望能为相关人士提供一些参考。
Since the 18th CPC National Congress, the CPC Central Committee has fully implemented the innovation-driven development strategy. China’s investment in R & D of innovation has been significantly increased. Enterprises should play a dominant role in innovative strategies, increase scientific research and innovation, and enhance their overall competitiveness. In the meantime, during the 13th five-year plan period, the Ministry of Finance and the Ministry of Science and Technology carried out further reforms on the science and technology plan of the Central Government and introduced some new policies and regulations. This article will specifically explore the financial accounting and management of enterprises, hoping to provide some reference for those involved.