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科技制度对企业科技发展的影响及改进方法
引用本文:张晓东,任忠惠. 科技制度对企业科技发展的影响及改进方法[J]. 技术与创新管理, 2007, 28(2): 27-30
作者姓名:张晓东  任忠惠
作者单位:西安科技大学社会科学系,陕西,西安,710054
摘    要:概括了我国制度对企业科技发展影响的主要途径有法律、法规、政策和具有强制约束的规则等,结合我国实际,得出了这样的结论:我国制度对企业科技影响具有联系性和可操作性差的缺陷。进一步提出了通过企业会计披露制度能够促进制度与企业科技发展的紧密联系和加强制度的可操作性,从而促进我国企业科技的发展。

关 键 词:制度  科技发展  会计披露
文章编号:1672-7312(2007)02-0027-04
收稿时间:2006-12-11
修稿时间:2006-12-11

About the Influences on System of Science and Technology to Enterprise Development and Ways to be Improved
ZHANG Xiao-dong,REN Zhong-hui. About the Influences on System of Science and Technology to Enterprise Development and Ways to be Improved[J]. Technology and Innovation Management, 2007, 28(2): 27-30
Authors:ZHANG Xiao-dong  REN Zhong-hui
Abstract:The article summarize the major ways through which the system influence the enterprise development of S&T,which include the law,regulation,policy and mandatory stipulations,and analyze the defect of domestic system on development enterprise of S&T with domestic concrete situation taken into consideration.This research made some contribution to relationship closely between system and enterprise development of S&T and can carrying out of the institution by accounting disclosure system.It can promote enterprise development of S&T.
Keywords:system  technical development  accounting disclosure
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