It is said to be a system, but it is actually an accounting and management system for R&D expenses.

The following is for reference only!

In order to strengthen the company's R&D budget management and improve the efficiency and effectiveness of project execution, these measures are specially formulated.

Chapter 1 General Principles Article 1 R&D budget management is to determine the annual expenditure amount in accordance with the development strategic goals set by the enterprise, break it down layer by layer, and distribute it to various departments within the company. It is based on a series of budgets, controls, coordination, and assessments from beginning to end.

An internal control management system that effectively controls and manages the entire process of business activities that each department is responsible for, and assesses and evaluates the achieved performance.

R&D budget management is a general term for the management methods of budget preparation, approval, execution, control, adjustment, assessment and supervision.

Article 2 The basic tasks of R&D budget management are as follows: 1. According to the enterprise’s strategic goals, determine the annual expenditure required by the enterprise and organize its implementation.

2. Clarify the responsibilities and authorities of budget management of each department of the company, and give full play to the functions of budget departments and budget responsible units at all levels.

3. Reasonably allocate various enterprise resources.

3. Manage, control, analyze and supervise the company's ongoing research projects.

4. Provide effective basis for assessment and evaluation of enterprise financial performance.

Chapter 2 Principles of R&D Budget Management Article 3 R&D budget management should conscientiously implement various national and company guidelines and policies, with the goal of ensuring the orderly progress of the company's research and development work on various projects, rationally allocate and use budget resources, and fully improve

Economic benefits.

Article 4 R&D budget management should be based on the principle of seeking truth from facts and prepare advanced and feasible budget indicators on the basis of scientific prediction and decision-making; a control and feedback system should be established to strengthen monitoring of the legality and rationality of budget control execution;

Establish an incentive and constraint mechanism through budget management to mobilize the enthusiasm of employees in various departments and enterprises to jointly participate in budget management.

The company's R&D budget management implements a general manager responsibility system, with hierarchical implementation and full participation.

Each department assists in the management and strict implementation, and jointly supervises and controls to ensure the realization of budget goals.

Chapter 3 Main Items of the R&D Budget Article 6 The R&D budget is the total enterprise budget generated in accordance with the budget management work procedures and calculated through the budget model. It is a comprehensive expression of the effective allocation and utilization of the overall resources of the enterprise.

It mainly includes fixed assets investment budget, working capital expenditure budget and financial expense budget.

Article 7 The fixed assets investment budget mainly assesses the budget for the purchase of research and development equipment, etc. required for the projects under research this year.

The budget is based on the project establishment report and expenditure list of the R&D department and the details of past expenditures.

Article 8 The working capital expenditure budget mainly assesses expenditures such as R&D personnel labor costs and deferred expenses for the current year.

The working capital expenditure budget reflects the annual research project expenditures and funding sources. The annual R&D investment scale, investment time, amount and financing method are determined based on market demand and fund endurance.

It is mainly based on the relevant content of the project approval report and attachment list of ongoing research projects.

Article 9 The financial expense budget is divided into financial revenue and expenditure budget, asset and liability budget and financing budget.

Based on the operating budget, capital expenditure budget and other expenditure budget, the financial budget reflects various economic indicators related to the enterprise's cash receipts and expenditures, operating results and financial status in specific amounts, including business income budget, cost and expense budget, etc.

Chapter 4 Division of Responsibilities for R&D Budget Management Article 10 The final decision-making level of the enterprise's internal budget is under the leadership of the general manager and is composed of the company's management and heads of various departments. The main responsibilities are as follows: 1. Responsible for formulating relevant budget management systems

, policies and procedures, determine the leading department for each professional budget, and formulate the responsibilities of each department in budget management, etc.

2. Determine the annual budget guiding ideology and key indicators based on the company's budget guiding ideology and the company's annual development plan.

3. Review and approve the annual budget draft, review and approve the annual budget adjustment plan.

4. Supervise and inspect budget implementation.

5. Coordinate and solve problems arising from budget preparation and execution.

Article 11 The General Department is the comprehensive management department for R&D budget management. Its main responsibilities are as follows: 1. Organize the formulation of relevant systems for budget management, etc., and implement the specific implementation of the R&D budget management system.

2. Organize the formulation of a specific preparation manual for the annual budget and issue the overall requirements for annual budget preparation.

3. Organize the preparation of the company's budget, conduct the summary, review, comprehensive balance and adjustment of various professional budgets, formulate the company's annual budget plan, submit it to management for approval, and handle the reporting procedures.

4. Decompose and implement the approved annual budget.

5. Work with various departments to supervise and inspect the implementation of various budgets, regularly summarize information on budget implementation, and put forward budget assessment opinions.