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最近我们在对某医药高新技术制药企业审计中发现,企业从1996年度管理费用中支付的技术开发费共计497.48万元。其中纯广告费支出有172万元,占34.57％;以各种名目繁多的会务费用支付的新药促销费213.31万元,占42.88％,上述两笔支出相加385.38万元,占全部技术开发费用的77.5％。而真正用于高新产品、技术研究开发费用仅112.09万元,占全部技术开发费用的22.5％。
Recently, we audited a pharmaceutical high-tech pharmaceutical company and discovered that the technology development fee paid by the enterprise from the 1996 annual administrative expenses amounted to 4,974,800 yuan. Of which pure advertising expenditures were 1.72 million yuan, accounting for 34.57%; new drug promotion fees paid for various kinds of conference costs were 2,131,100 yuan, accounting for 42.88%, and the above two expenditures added 3.8538 million yuan, accounting for all technology development costs. 77.5%. The actual cost of research and development for high-tech products and technology is only 1,120,900 yuan, accounting for 22.5% of all technology development costs.