Research On R&D Budget Management Of High-Tech Enterprises

Since the beginning of the 21st century,the social and economic development caused by information civilization has developed rapidly.Most countries have to strengthen scientific and technological innovation to the national strategic level,in order to enhance the country's innovation and competitiveness.Country's enterprises independent innovation capability is an important manifestation of the National innovation ability.For enterprises,especially high-tech enterprises,research and innovation is the enterprise's soul,when we see a substantial increase in R&D spending,our corporate R&D results are not exactly as we want to increase,and the enterprise's independent innovation capability has not been significantly improved yet.Why the enterprise R&D investment has not been corresponded with R&D benefits?This paper aims to study the R&D budget management of high-tech enterprises.This paper starts from the analysis of the present situation of R&D budget management of high-tech enterprise in China.The most newest status about high-tech enterprise R&D budget management is difficult to get.Only can be carried out through the questionnaire in the form of research.Some scholars in China have carried out some empirical research.According to research shows that China's R&D investment is rising year by year,but compared to foreign developed countries,there is a big gap.Enterprise budget management level is generally low,"black box"operation is serious,R&D capital investment in large output less.These problems exposed various of problems.Such as R&D cycle arbitrarily extended,R&D personnel mobility,the low degree of enterprise's information system and so on.Finally,put forward recommendations.For example,in the development of budget management process,introduction of the ideas of value chains,according to their own conditions to select the appropriate partner to research and development.The research on the budget management of R&D of high-tech enterprises is conducive to enriching the R&D budget management mode;it is beneficial to the enterprises to check their own R&D budget management;is conducive to other industries and enterprises for reference.