| 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. |
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