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近年来国家不断在进行战略调整,再次将科技与创新提到了一定的高度,为了鼓励高新技术企业的科研投入,实现自主创新,推出了研发费用加计扣除优惠政策。但一些高新技术企业由于对政策理解不透彻,以及自身研发费用管理的不到位,使得财务部门在科研立项过程中的参与度过低,严重影响了研发费用加计扣除政策的具体落实,影响了高新技术企业可持续发展,也成为高新技术企业亟待解决的问题之一。
In recent years, the state has been making strategic adjustments. Once again, science and technology and innovation have been mentioned to a certain height. In order to encourage high-tech enterprises to invest in scientific research and achieve independent innovation, the government has introduced a preferential policy of deducting research and development costs. However, due to the lack of thorough understanding of policies and the inadequate management of R & D expenditures, some high-tech enterprises have made the financial sector’s participation in the scientific research project too low, which has seriously affected the implementation of the policy of deducting R & The sustainable development of high-tech enterprises has also become one of the problems to be solved urgently by high-tech enterprises.