Take the financial support policy of Sichuan Province as an example;

Scientific and technological innovation support: technological innovation fund for small and medium-sized scientific and technological enterprises.

1. Support direction: support independent research and development of innovative technologies and pilot curing of innovative products of small and medium-sized scientific and technological enterprises.

2. Support target: small and medium-sized scientific and technological enterprises (unlisted companies) engaged in innovative technology research and development in Sichuan Province.

3. Support methods

(1) granted. Reward the innovative technology research and development achievements of small and medium-sized scientific and technological enterprises, and the amount of reward shall be determined according to the standard of not exceeding 40% of research and development expenditure and not exceeding 3 million yuan at the highest.

(2) Loan discount. Pilot test of technological innovation products for small and medium-sized scientific and technological enterprises.

Extended data:

Classification of financial funds:

1. The state investment is included in and increased the paid-in capital or share capital of the enterprise as equity, and the bank deposit is debited and the paid-in capital or share capital is credited.

The principal required to be returned after the use of funds shall be accounted as liabilities, included in loans or other payables, debited to bank deposits, and credited to loans or other payables.

13. Other financial funds obtained by the enterprise except for the above two situations shall be included in the profit and loss, and those originally included in the subsidy income shall all be included in the current non-operating income, debited to the bank deposit and credited to the non-operating income.

According to the government subsidy standards and the provisions of Article 20 of the General Principles of Enterprise Finance, the accounting treatment of financial funds received by enterprises can be divided into the following situations.

The financial funds received by enterprises that belong to the nature of state direct investment and capital injection, such as capital construction investment and national debt investment projects, belong to the capital investment of the state as the investor, and the "paid-in capital-state capital" should be increased. For investments that exceed the registered capital, the "capital reserve-capital premium" should be increased.

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