Accounting Management Research Of National Financial Investment On Improving The Technology Content Of Product

Product innovation proves to be an inexhaustible momentum pushing forward thedevelopment of economy and a decisive factor in the competitiveness and developmentof an enterprise, and even a country. Owing to the ceaseless demand of the market forscience and technology and sustainable R&D, enterprises are compelled to be engaged incontinuous scientific research and innovation to provide the market with new product ofhigh-tech content so as to raise the economic benefits and enhance the competitiveness.Financial input from the state does provides a means necessary for undertaking risk forall the activities aiming at raising the scientific and technological content of the productsand encouraging R&D. Yet, raising the scientific and technological content of theproducts requires an immeasurable quantity of fund while at any time, financialinvestment from the state are comparatively limited. To relieve this contradiction ofsupply and demand, we should strengthen our accounting management, raise the fundutilization rate and ensure the effectiveness of the financial investment from the state.However, the prevailing accounting management has been found hard to ensure thehighly effective operation of the financial input from the state, and on the other handrestrained the improvement of the scientific and technological content of the products.This thesis first makes a theoretical analysis of the theory that state financial inputmust be enhanced in order to raise the scientific and technological content of theproducts and its relative accounting management by applying theories of scientific andtechnological innovation, public finance and demand and supply, and then offers acollection of data demonstrating the existing policies and present situation of thefinancial investment made by the state to raise the scientific and technological content ofthe products, and reveal the issues like lack of fidelity of accounting information, lack insound supervision, unscientific performance measurement system etc. in themanagement of the state financial input for raising the scientific and technologicalcontent of the products. To solve these problems, several pointed and applicablecomments are raised in this thesis for improve and enhance the effective management ofthe state financial investment for raising the scientific and technological content of theproducts.