Author(s)

Siwen Liu ¹, Kexuan Kong ²

Affiliation(s)

¹ China Electronics Technology Cloud, Beijing, Technology Co., Ltd, Beijing, China
² School of Economics and Management, Dalian University, Dalian, Liaoning, China

Corresponding Author

Kexuan Kong

ABSTRACT

With the rapid development of the world economy, scientific and technological strength has become an important indicator of a country's comprehensive strength, and the competition around occupying the commanding heights of science and technology has become unprecedented and fierce. Since the 18th National Congress of the CPC, state-owned enterprises have played an important role in promoting the high-quality development of China's economy by promoting cutting-edge technology development and basic research, and accelerating scientific and technological innovation. A series of "national key tools" have appeared, demonstrating the strength and responsibility of state-owned enterprises. At the same time, the R&D expenditure of scientific research projects of state-owned enterprises has increased year by year, providing a financial guarantee for the development of scientific research projects of state-owned enterprises. However, there are also some problems to be solved, such as low level of project management, ineffective budgeting and implementation of R&D expenditure, and poor supervision of R&D expenditure during and after the event, and weak financial management knowledge of scientific researchers. This paper analyzes the current situation of research and development expenditure of state-owned enterprises, finds its problems, and puts forward reasonable suggestions. 

KEYWORDS

State-Owned Enterprises, Research Project, R&D Expenditure

CITE THIS PAPER

Siwen Liu, Kexuan Kong, Research on R&D Expenditure of Scientific Research Projects in State-Owned Enterprises. Accounting and Corporate Management (2023) Vol. 5: 69-75. DOI: http://dx.doi.org/10.23977/acccm.2023.050209.

REFERENCES

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