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A Study On The R&D Expenditures

Posted on:2010-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:P LiFull Text:PDF
GTID:2189360275989732Subject:Accounting
Abstract/Summary:PDF Full Text Request
As stepping into the 21th century,science and technology play a more and more important role in the development of economy and it become the key point in the competition between nations. The R&D expenditures turn into the first index of a country's S&T level and strength.The paper first describes the basic theories with different definitions by countries and organizations,makes comments on viewpoints as concerned,and investigates the cases of R&D expenditures currently in China and abroad.Based on it,the thesis analyses the R&D expenditures structures of China and some developed countries.The structure includes funding resources, expenditure by sectors and expenditure by types.And based on the comparative research,proposes some suggestions on the innovation of R&D expenditure structures.The paper consists of five chapters.Chapter one introduces different definitions of R&D and meaning of R&D expenditure research.It also gives a brief introduction to the research target and key points.Chapter two makes a wholly study on the status quo of R&D research in China and abroad.Chapter three makes a study on R&D expenditure structure by particular data.Chapter four makes a comparative study on the R&D expenditure structure by regions and nations.Chapter five makes a study on TNC's R&D expenditures in China.The innovation of this paper lies in that it has deeply analyzed the performers in R&D activities and the interactions in the basis of the study on R&D structures and comparison with other countries, and put forward some constructive suggestions.The shortcoming of this paper lies in that it lacks comparability of R&D expenditures in different countries for the accuracy and timeliness of the data.
Keywords/Search Tags:R&D expenditures, comparative analysis, performers in R&D activities
PDF Full Text Request
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