导　　师： 梁莱歆

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 中南大学

摘　　要： R/&D管理是高新技术企业管理的重要内容。传统的R/&D管理理论和方法过多关注R/&D的技术目标和成功概率，忽视R/&D的经济效益，必然不利于高新技术企业整体目标的实现。因此，加强高新技术企业研究与开发的财务管理势在必行。本文提出了R/&D财务管理理论的观念并构筑出R/&D的财务管理理论框架。R/&D财务管理是以研究与开发过程中价值运动为主线，把财务管理机制导入研究与开发流程，以财务人员为核心的旨在提高R/&D项目经济绩效的管理过程。文章在分析我国高新技术企业R/&D管理现状，并且结合高新技术企业研究开发项目特点的基础上，指出企业在研究与开发过程中必须加强财务管理力度，加强项目开发过程中的投资决策管理、资金预算与控制管理和绩效评价管理等内容，并设计出一些具有理论意义和实用价值的R/&D财务管理方法。 R/&D management is an important aspect in the administration of high-tech enterprise. As the technological goal and the probability of success are being stressed but the economic benefit is being neglected in the traditional theories and methods of R/&D management, it will inevitably harms the goal of the enterprise. So, it is indispensable to enhance R/&D financial management. This paper gives a theoretical concept of R/&D financial management and its skeleton. In the hope of enhancing economic benefit, R/&D financial management is a process that focuses on value movement. It is administered by instructing the financial mechanisms and with the financial personnel in the core place. After analyzing the present condition of R/&D management and the character of R/&D project, The paper points out that the enterprise must enhance R/&D financial management, strengths investment decision, capital budget control, and efficiency evaluation in the process and also designs some useful financial management methods both in theory and in practice.

关 键 词： 财务管理 投资决策 预算控制 绩效评价

领　　域： [经济管理] [经济管理]