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2017年作为高新技术企业研发费用扣除新政实施的第一年,研发活动的持续开展热度有增无减。企业要想呈现良好的增长势头,创新是根本驱动力。创新即研究与开发活动的运行。但如何有效对研发费用绩效进行评估以促进企业持续发展?笔者运用平衡计分卡(BSC)这一战略工具,结合高新技术企业研发活动特点、研发费用及其绩效评估现状,为相关方向探讨提供了新思路。
As the first year of deducting the New Deal in R & D expenses of high-tech enterprises in 2017, the R & D activities will continue to increase in popularity. Enterprises want to show good growth momentum, innovation is the fundamental driving force. Innovation is the operation of research and development activities. However, how to effectively evaluate the R & D cost performance to promote sustainable development of the enterprise? I use the BSC strategic tool, combined with the characteristics of R & D activities of high-tech enterprises, research and development costs and performance assessment of the status quo for the relevant directions to provide A new idea.