Enterprise R & D Financial Control Problem Research

The R&D management is becoming the important content of enterprise's financial management day by day along with the remarkable enhancement of enterprise's input of technology innovation. To strengthen the financial management research concerning R&D process is undoubtedly of great significance to enhance the enterprise's R&D item success ratio, improve the utilization efficiency of R&D fund and promote the enterprise's R&D ability. The traditional R&D management theories and methods pay much attention to the R&D investment decision and the item appraisal; neglect the R&D budget and the fund control management, and it is unable to enhance the economic efficiency of R&D items fundamentally. Therefore, to strengthen the control management of R&D process, especially the R&D budget management, fund control management from the perspective of finance constitutes the main writing goal and the innovation origin of this article.The article takes the value movement in the process of research and development as the master line. In the foundation of introducing the enterprise's R&D financial management pattern, points out that enterprise's R&D budget and fund disposition, fund control management must be strengthened in the process of research anddevelopment. The article advocates the viewpoint of R&D budget system and strategy management, improves the R&D budget management method of "R&D tree" through classifying the R&D items according to its respective market types, designs the fund control model of enterprise's R&D process. And the case of XJ Group Corporation is stated to discuss the application of R&D budget and fund control method. The returns of the article hope to provide some beneficial reference to the financial control and the management method of enterprise's R&D process.