International Journal of Frontiers in Sociology, 2021, 3(12); doi: 10.25236/IJFS.2021.031205.
Dejun Zou
Guangdong Polytechnic of Industry and Commerce, Guangzhou, China
In order to improve the expenditure performance management, give full play to the enthusiasm of the R&D project expenditure activity departments involved in high-tech enterprises, carry out special project budget expenditure accounting, budget management and performance appraisal for the expenditure activities involved in specific construction projects, and enhance the scientific of management, this paper explores the establishment of a performance guidance framework for the financial control of R&D projects in high-tech enterprises, This paper expounds the construction process and implementation steps of the financial procedure framework of R&D project expenditure, and uses the dynamic standardized management method of expenditure to improve the level of expenditure control and budget performance evaluation, so as to further enhance the scientific management of R&D project expenditure.
R&D project expenditure, R&D responsible unit, expenditure standard, performance guidance
Dejun Zou. Research on the Project Intelligent Financial Expenditure Control of R&D Department of High-Tech Enterprises under the Guidance of Performance. International Journal of Frontiers in Sociology (2021), Vol. 3, Issue 12: 27-34. https://doi.org/10.25236/IJFS.2021.031205.
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