摘 要
随着全球科技竞争日益激烈，高科技企业面临巨大的创新压力，研发预算的编制与执行效率成为影响企业竞争力的关键因素。本研究旨在探讨提升高科技企业研发预算编制与执行效率的有效路径，基于资源基础理论和战略管理理论，构建了包含预算编制精准性、执行过程监控、绩效评估反馈三个维度的研究框架，并选取30家高科技上市公司为样本，运用结构方程模型进行实证分析。结果表明，优化预算编制流程、强化执行过程中的动态监控以及建立科学合理的绩效评估体系对提升研发预算执行效率具有显著正向影响；其中，预算编制精准性是基础，执行过程监控是保障，绩效评估反馈是提升动力。
关键词：研发预算管理 预算编制精准性 执行过程监控
Abstract
With the increasingly fierce global competition in science and technology, high-tech enterprises are facing great pressure of innovation, and the efficiency of the preparation and implementation of R & D budget has become the key factor affecting the competitiveness of enterprises. This study aims to explore the effective path of high-tech enterprise development budgeting and execution efficiency, based on resource base theory and strategic management theory, build the budgeting accuracy, execution process monitoring, performance evaluation feedback three dimensions research fr amework, and select 30 high-tech listed companies as samples, empirical analysis using structural equation model. The results show that optimizing the budget preparation process, strengthening the dynamic monitoring in the implementation process and establishing a scientific and reasonable performance evaluation system have a significant positive impact on improving the R & D budget implementation efficiency; among them, the accuracy of budget preparation is the foundation, the implementation process monitoring is the guarantee, and the performance evaluation feedback is the driving force.
Keyword:Budget Management Precision Of Budget Preparation Execution Process Monitoring
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2高科技企业研发预算编制的影响因素 2
2.1行业特点对预算编制的影响 2
2.2技术创新需求的考量 3
2.3资源配置与成本控制 3
3高科技企业研发预算执行中的问题分析 4
3.1预算执行偏差的原因 4
3.2项目进度与预算匹配度 5
3.3内部管理机制的制约 5
4提升研发预算编制与执行效率的路径 6
4.1构建科学的预算管理体系 6
4.2强化预算执行监控机制 6
4.3优化资源配置与绩效评估 7
结论 8
参考文献 9
致谢 10
随着全球科技竞争日益激烈，高科技企业面临巨大的创新压力，研发预算的编制与执行效率成为影响企业竞争力的关键因素。本研究旨在探讨提升高科技企业研发预算编制与执行效率的有效路径，基于资源基础理论和战略管理理论，构建了包含预算编制精准性、执行过程监控、绩效评估反馈三个维度的研究框架，并选取30家高科技上市公司为样本，运用结构方程模型进行实证分析。结果表明，优化预算编制流程、强化执行过程中的动态监控以及建立科学合理的绩效评估体系对提升研发预算执行效率具有显著正向影响；其中，预算编制精准性是基础，执行过程监控是保障，绩效评估反馈是提升动力。
关键词：研发预算管理 预算编制精准性 执行过程监控
Abstract
With the increasingly fierce global competition in science and technology, high-tech enterprises are facing great pressure of innovation, and the efficiency of the preparation and implementation of R & D budget has become the key factor affecting the competitiveness of enterprises. This study aims to explore the effective path of high-tech enterprise development budgeting and execution efficiency, based on resource base theory and strategic management theory, build the budgeting accuracy, execution process monitoring, performance evaluation feedback three dimensions research fr amework, and select 30 high-tech listed companies as samples, empirical analysis using structural equation model. The results show that optimizing the budget preparation process, strengthening the dynamic monitoring in the implementation process and establishing a scientific and reasonable performance evaluation system have a significant positive impact on improving the R & D budget implementation efficiency; among them, the accuracy of budget preparation is the foundation, the implementation process monitoring is the guarantee, and the performance evaluation feedback is the driving force.
Keyword:Budget Management Precision Of Budget Preparation Execution Process Monitoring
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2高科技企业研发预算编制的影响因素 2
2.1行业特点对预算编制的影响 2
2.2技术创新需求的考量 3
2.3资源配置与成本控制 3
3高科技企业研发预算执行中的问题分析 4
3.1预算执行偏差的原因 4
3.2项目进度与预算匹配度 5
3.3内部管理机制的制约 5
4提升研发预算编制与执行效率的路径 6
4.1构建科学的预算管理体系 6
4.2强化预算执行监控机制 6
4.3优化资源配置与绩效评估 7
结论 8
参考文献 9
致谢 10
