Measures for the Management of Research and Development Funds of the Intelligent Testing Center of Shandong Sanniu Machinery Co., Ltd. (Revised)
1. In order to strengthen the management of scientific and technological research and development funds (hereinafter referred to as research and development funds), accelerate the scientific research of Shandong Sanniu Machinery Co., Ltd. (hereinafter referred to as our company) and the promotion and application of new technologies, and promote the improvement of our company's economic benefits. The relevant regulations of the state and superiors, combined with the actual situation of our company, have formulated these measures.
2. This method applies to the management of all R & D expenditures in the company's project research and development process. Research and development funds are special expenses for scientific and technological research, development, and promotion and application of new technologies.
3. Research and development funds must be arranged in accordance with the plan to save money and pay attention to economic benefits.
Chapter II Sources of Research and Development Funds
1. National, provincial and municipal special appropriations for key research and development projects.
2. Research and development project expenses listed by our company's cost.
Third, other sources of funding for research and development projects.
Chapter III Scope of Use of Research and Development Funds
I. Labor costs
Including wages and salaries, basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work injury insurance premiums, maternity insurance premiums, and housing provident fund for enterprise scientific and technological personnel, and labor costs for external scientific and technological personnel.
2. Direct investment costs
Direct input costs refer to the actual expenditures incurred by an enterprise to implement research and development activities. include:
-Direct consumption of materials, fuel and power
—— Expenses for the development and manufacturing of molds, process equipment for intermediate tests and product trial production, which do not constitute the purchase costs of samples, prototypes and general testing methods that constitute fixed assets, and the inspection costs of trial production products;
—— Expenses for the operation and maintenance, adjustment, inspection, testing, and maintenance of instruments and equipment used for research and development activities, and fixed asset lease fees for R & D activities leased through operating leases.
3. Depreciation expenses and long-term deferred expenses
Depreciation expenses refer to the depreciation expenses of instruments, equipment and buildings in use for research and development activities. Long-term deferred expenses refer to long-term deferred expenses incurred in the process of alteration, modification, decoration and repair of R & D facilities.
4. Amortization expenses of intangible assets
Amortization of intangible assets refers to the amortization of software, intellectual property, non-patented technology (proprietary technology, licenses, design and calculation methods, etc.) used for research and development activities.
V. Design costs
Design costs refer to the costs incurred for the conception, development, and manufacturing of new products and processes, and for the design of procedures, technical specifications, procedures, and operating characteristics. Includes costs associated with creative design activities to obtain innovative, creative, and breakthrough products.
Sixth, equipment commissioning costs and test costs
Equipment commissioning costs refer to expenses incurred in research and development activities during tooling preparation, including expenses incurred in activities such as developing special and dedicated production machines, changing production and quality control procedures, or developing new methods and standards. Expenses incurred for routine tooling preparations and industrial engineering for large-scale mass production and commercial production cannot be included in the scope of aggregation. The test costs include clinical trials for new drug development, field trials for exploration and development technology, and field trials.
Seven, commissioned external research and development costs
The entrusted external research and development expenses refer to the expenses incurred by the enterprise in entrusting other institutions or individuals at home and abroad to carry out research and development activities. The actual amount of entrusted external research and development expenses shall be determined in accordance with the principle of independent transactions, and 80% of the actual amount incurred shall be included in the total R & D expenses of the entrusting party.
Other expenses refer to other expenses that are directly related to research and development activities in addition to the above expenses, including technical book materials fees, data translation fees, expert consulting fees, high-tech R & D insurance costs, research, research, demonstration, evaluation, appraisal, and acceptance of research and development results Fees, intellectual property application fees, registration fees, agency fees, conference fees, travel expenses, communication fees, etc. Such expenses shall generally not exceed 20% of the research and development expenses, unless otherwise specified.
Chapter IV Management of Research and Development Funds
I. Research and development funds shall be dealt with strictly by our company according to the research and development project plan, and shall not be used for other purposes.
2. The allocation of research and development funds shall be implemented in accordance with the provisions of our company's funds allocation. All project undertakers can only be used after the development contract entrusted by the research and development project is signed, and the project undertaker shall strictly control and reasonably use the prescribed scope of use.
3. For research and development related content that requires cooperation or entrustment with external units (units other than our company), a technical cooperation research contract outside of a scientific research project must be signed. This contract must be reviewed by our company's R & D department before the funding can take effect.
4. The leaders of the relevant units in charge of technical work in the use of research and development funds, the heads of science and technology departments shall implement the provisions authorized by the internal control system, and write off according to different projects.
5. The research and development funds of all units will not be included in the unit cost, and will be uploaded to our company's financial department for verification and cancellation at the end of the year or when the project is completed.
6. For the research results obtained by the technical cooperation fee commissioned by the project outside the project, it must be clearly stated in the contract for the commissioned technology research: our company is the first user of the results; the fixed assets formed and the property rights belong to our company; Intellectual property rights are incorporated into the company's intellectual property management measures for management.
7. The project undertaker shall purchase the equipment and instruments of more than 2,000 yuan due to the needs of research and development work, which shall be included in the fixed assets of the unit, and shall be written off by the financial department after being signed by the asset management department of the unit. Information procedures.
8. For the use of research and development funds, our company will organize a timely review. If the funds are found to be used improperly, the person in charge of the project shall be held accountable, and the project plan shall be arranged to recover the investment funds. Liability of the parties.
Chapter VIII Supervision and Inspection
I. The Ministry of Finance shall strictly implement the company's relevant financial system, strictly implement the budget for scientific and technological projects, strengthen the supervision and management of scientific and technological project funds, and implement special account management and separate accounting for scientific and technological project funds.
2. The R & D department has the obligation to supervise the R & D project department and finds that in the process of project reporting, management and implementation, there have been violations of financial brokerage laws such as fraud, seizure, misappropriation, and crowding out of R & D project funds. Appropriation and other measures shall be punished accordingly. At the same time, the principal responsible person shall be severely punished; the circumstances are serious, and criminal responsibility shall be investigated in accordance with the law.
3. The R & D department is in the financial budget evaluation, mid-term evaluation and acceptance of financial personnel. Anyone who commits fraud, conceals the truth, colludes with a science and technology project or task-undertaking unit or a trusted management unit to commit cheating will be severely punished if found; the circumstances are serious. Constitute a crime, be held criminally responsible.
Chapter VI Financial Audit
The company discloses the financial information related to R & D expenses, including the amount of R & D expenses and the specific amounts of its sub-projects, in the annual financial accounting report of that year. Accounting firms should pay sufficient attention to the use and management of company's R & D expenses when auditing annual accounting statements
附则 Chapter VII Supplementary Provisions
I. The interpretation of these measures is the responsibility of the company's finance department
2. These Measures shall be implemented from the date of promulgation
Shandong Sanniu Machinery Co., Ltd.
June 23, 2016
Contact Sanniu Roots Fan
Name: Shandong Sanniu Machinery Co., Ltd.
Customer Service: 0531-83826888
Address: North Industrial Park, Xianggongzhuang Town, Zhangqiu City