【摘要】：受財(cái)政支持定位不準(zhǔn)確、資助方式不科學(xué)、專賬核算不落實(shí)以及條塊分割的科技計(jì)劃管理體制等影響,企業(yè)科技經(jīng)費(fèi)管理中財(cái)政補(bǔ)助"低、小、散",企業(yè)虛報(bào)研發(fā)支出、重復(fù)申報(bào)、虛假申報(bào)以非法獲取財(cái)政資金,財(cái)政支持資金績效不高等問題普遍存在。對此,各級政府應(yīng)當(dāng)采取適當(dāng)措施改善涉企經(jīng)費(fèi)管理中的問題,提升財(cái)政支持資金績效。
[Abstract]:Affected by the inaccurate positioning of financial support, the unscientific way of subsidizing, the failure to implement special accounting and the fragmented management system of scientific and technological plans, the financial subsidies in the management of scientific and technological funds of enterprises are "low, small and scattered", and enterprises falsely report their R & D expenditures. Repeated declaration, false declaration to obtain financial funds illegally, financial support fund performance is not high and so on. Therefore, governments at all levels should take appropriate measures to improve the financial support fund performance.
【作者單位】： 金華安泰會(huì)計(jì)師事務(wù)所;
【分類號】：F273.1;F812.45

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