Full text of scientific and technological innovation cases (5)

Abstract: The core function of management accounting is to analyze the past, control the present and plan the future. Therefore, for high-tech innovative enterprises with high knowledge intensity, high investment risk and high growth, the development of management accounting is a necessary measure and beneficial exploration to promote their own efficient, stable and sustainable development Based on the analysis perspective of industry finance integration, this paper finds that the development management accounting of scientific and technological innovation enterprises can effectively assist senior managers to analyze past scientific and technological innovation cases, effectively assist technical R&D personnel to control current scientific and technological innovation risks, and effectively coordinate enterprise decision makers to plan future scientific and technological innovation directions Therefore, scientific and technological innovative enterprises should actively develop management accounting. The specific implementation path includes three aspects: clarifying the auxiliary decision-making position of accounting departments, strengthening the cooperation between accounting departments and research and development departments, and building a comprehensive team of management accounting talents

Key words: industry finance integration; Scientific and technological innovation enterprises; Management accounting; Internal logic; Implementation path

1 Introduction

During the period of economic transformation, scientific and technological innovation enterprises have become important market players to realize the smooth transformation of economic drivers, the rapid upgrading of economic structure, and the smooth shifting of economic growth. Promoting the efficient, stable, and sustainable development of scientific and technological innovation enterprises is the prerequisite and guarantee for realizing the leapfrog development of the national economy Generally speaking, the operation and management of scientific and technological innovative enterprises are characterized by high investment, high uncertainty, high growth, high yield volatility and knowledge intensive. Therefore, scientific financial management, information analysis and decision-making assistance are crucial to the sustainable development of scientific and technological innovative enterprises. Therefore, the development of management accounting has become an important choice for scientific and technological innovative enterprises From the perspective of the practical application of management accounting in the current accounting practice, the integration of industry and finance is a very popular management accounting concept in the practice field in recent years. Its core is to require the accounting department of enterprises not only to calculate and analyze the financial information of enterprises, but also to base on the analysis and prediction of the comprehensive information of enterprises to support the business management decisions of enterprises, So as to realize the optimal allocation of internal resources of enterprises At present, the common management accounting methods are BSC (Balanced Scorecard) and ABC (Activity Based Costing). By integrating business elements into financial accounting and analysis, the value contribution of accounting departments to enterprise operation has been truly improved In view of this, from the perspective of industry finance integration, this paper explores the internal logic of the development of management accounting in scientific and technological innovative enterprises, and proposes specific implementation paths in combination with the operating characteristics of scientific and technological innovative enterprises, which has certain theoretical value and practical significance

2. The internal logic of management accounting for the development of scientific and technological innovative enterprises from the perspective of industry finance integration

The core function of management accounting is to analyze the past, control the present and plan the future. Therefore, for high-tech innovative enterprises with high knowledge intensity, high investment risk and high growth, the development of management accounting is a necessary measure and beneficial exploration to promote their own efficient, stable and sustainable development From the perspective of industry finance integration, this paper mainly analyzes the internal logic of development management accounting for science and technology innovative enterprises from three aspects: assisting senior managers in decision-making, assisting technology R&D personnel in R&D, and coordinating enterprise decision makers in planning. The specific analysis is as follows

2.1 Assist senior managers to analyze past scientific and technological innovation cases and promote scientific decision-making of scientific and technological innovation enterprises

Abstract: Under the wave of mass entrepreneurship and innovation, education should adapt to the needs of social development and serve the society and the economy. Our school has explored the integration of scientific and technological innovation education and teaching of various disciplines.

Key words: scientific and technological innovation; Education; Subject teaching; fuse

1、 Basic positioning

The purpose of scientific and technological innovation education is not to promote the quantity and quality of inventions, but to implement an educational concept. Schools should take popularizing scientific and technological knowledge, stimulating innovative consciousness, cultivating innovative ability and innovative character as the goal of scientific and technological innovation education.

2、 Leaders attach importance to

Our school has formulated the corresponding development plan of science and technology innovation education, established and improved various working mechanisms, established a research group on science and technology innovation education, and focused on science and technology innovation education as the key work of school development. Our school incorporates scientific and technological innovation education into the curriculum plan, and regularly carries out lectures on popular science knowledge, creative invention competitions and innovative invention experience activities; Scientific and effective assessment and reward methods have been established to reward the achievements of innovation and invention education and stimulate the enthusiasm and initiative of teachers and students to participate in scientific and technological innovation education. Our school also actively encourages teachers of science and technology innovation education to participate in training at all levels, go to advanced districts and counties in science and technology work to learn experience and broaden their horizons. Starting from the all-round development of people, our school integrates scientific and technological innovation education into the teaching of various disciplines, and strives to comprehensively improve the quality of students.

3、 Infiltrate the concept of scientific and technological innovation into subject teaching

Abstract: Scientific and technological innovation capability is to measure the potential and degree of scientific and technological development of a province. By comparing the level of innovation capability system construction between Jilin Province and Zhejiang Province, we can clarify the advantages and possible cooperation paths of each province, and provide reference opinions for improving the scientific and technological innovation capability of Jilin Province.

Key words: scientific and technological innovation; Development potential; Scientific and technological development; Cooperation Path

1 Research background

In March 2017, the General Office of the State Council announced the Work Plan for Counterpart Cooperation between Northeast China and Some Provinces and Cities in the Eastern Region, which clearly defined that Jilin Province and Zhejiang Province should establish a cooperative relationship with each other. Cooperation in innovation and entrepreneurship in competitive industries and emerging industries will become an important part of cooperation between Jilin Province and Zhejiang Province. In recent years, through improving the policy support system, strengthening the construction of platform carriers, rapidly gathering financial institutions, accelerating the construction of mass entrepreneurship space and business incubators, holding innovation and entrepreneurship activities, strengthening the construction of technology markets, strengthening the integration of science and technology and finance, strengthening the innovation of science and technology systems and mechanisms, Zhejiang Province has comprehensively activated the enthusiasm of the whole people for mass entrepreneurship and innovation, and promoted the construction of entrepreneurship and innovation ecosystems, Remarkable results have been achieved. Drawing on the development experience of Zhejiang Province, by exploring and establishing a scientific and technological innovation cooperation mechanism, promoting scientific research institutes and enterprises to strengthen cooperation in production, learning, research and application, promoting scientific research cooperation and achievements transfer and transformation between the two places, actively introducing various scientific and technological innovation funds in Zhejiang Province, accelerating the local transformation of scientific and technological achievements in Jilin Province and other measures, it is expected to improve the atmosphere of mass entrepreneurship and innovation in Jilin Province, We will accelerate the construction of Jilin's innovation and entrepreneurship ecosystem, and make new contributions to building Jilin into a strong province in scientific and technological innovation and realizing the all-round revitalization of Jilin's old industrial base.

2. Scientific and technological innovation resources in Jilin Province

In recent six years, the R&D investment in Jilin Province has shown an increasing trend, with an average annual increase of about 6%~7%. However, due to the rapid growth of GDP in Jilin Province in recent years, the intensity of investment has not increased but decreased, and it has been difficult to break the 1% mark. Only 11 of the 31 provinces in China have R&D investment intensity less than 1%. The low data of R&D investment in Jilin Province is caused by various reasons. The investigation team specifically analyzed the composition of R&D investment in Jilin Province and compared it with Zhejiang Province. It found that: ① From the purpose of R&D investment, Jilin Province is mainly used for basic research and applied research, while Zhejiang Province pays more attention to experimental development, that is, Zhejiang Province pays more attention to the production of new products, materials and devices, and the establishment of new processes, systems and services in scientific and technological development; ② According to expenditure, there is little difference between Jilin Province and Zhejiang Province in terms of asset expenditure, while there is a big difference in daily expenditure, especially personnel expenditure; ③ R&D funds in Jilin Province mainly come from the government, while R&D funds in Zhejiang Province mainly come from enterprises; ④ The main body of R&D investment in Jilin Province is mainly concentrated in universities and scientific research institutions, while the main body of R&D investment in Zhejiang Province is mainly concentrated in industrial enterprises above designated size and high-tech enterprises.

3. Ways to practically strengthen cooperation with Zhejiang Province in the field of science and technology

Abstract: At present, the socialist economy is booming, and the major enterprises as market players are also growing rapidly. In the face of new opportunities and challenges, enterprises must have a correct management content and clear management direction, and continue to develop creatively in order to occupy a place in the fierce market competition. Innovation is the first driving force. We should speed up the construction of scientific and technological innovation system in the process of business administration to inject vitality into the development of enterprises. In this regard, this paper briefly discusses the importance of scientific and technological innovation in business management, and on this basis, puts forward several countermeasures and suggestions to promote the development of business management innovation.

Key words: innovation, business management, enterprise development

1、 Preface

With China's economy changing from a stage of rapid growth to a stage of high-quality development, all walks of life are facing extremely severe challenges. If enterprises want to stand out in the fierce competition and achieve development, they must make great efforts in enterprise management and development direction, explore a management model suitable for their own development and market situation, and constantly innovate and optimize the management system, Only by strengthening the comprehensive competitive strength of enterprises and improving the quality of products and services to further occupy the market can we effectively promote the sustainable development of enterprises.

2、 The Importance of Innovation in Business Administration

（1） Strengthen the core competitiveness of enterprises

Only innovators advance. If our current enterprises want to have strong competitiveness in China and even go global, they must make more efforts in enterprise management. They need to be able to effectively innovate the management mode of enterprises according to the actual situation of the current market, and finally find out a management mode suitable for the current market development trend according to the needs of the current market, Can really improve the competitiveness of enterprises. If we can truly realize scientific and technological innovation, it will not only promote the scientific and technological content of enterprise products, but also promote the reform of internal management mode of enterprises.

1、 The influence of modeling teaching on students' scientific and technological innovation ability

1. Students' insight in analyzing problems can be improved through modeling teaching.

Mathematical modeling, as its name implies, is a subject that simplifies an actual problem through assumptions, finds the appropriate mathematical direction through the inherent laws of the problem itself, establishes a mathematical model that can explain and solve the problem, and verifies the accuracy of the model built through mathematical software and actual data. Due to the variety of problems encountered, if there is no certain insight, and the nature of the problem cannot be seen through the phenomenon, students may be unable to move forward, or even go the opposite way. The actual problems of modeling come from all walks of life. Although the professional background of each problem may be different, the mathematical models of these problems may ultimately be the same or approximate as long as they are based on reasonable simplifying assumptions. Mathematical modeling requires students to have eagle like insight, be able to draw inferences from one instance, see through the same internal mathematical relationship from the different "faces", and then use the theoretical knowledge and programming knowledge they have mastered to build mathematical models. Insight is essential to distill mathematical models from practical problems. Through the training of mathematical modeling, students can find the common characteristics of their mathematical knowledge from the fields that seem to have never been involved before, extract appropriate mathematical models from them, and finally propose solutions to problems according to the models. This ability is just what college students need for scientific and technological innovation activities. Mathematical modeling has changed the thinking habits of students, making them more rational and less emotional when looking at problems. Through the training of mathematical modeling, the students' insight has been exercised, laying a solid foundation for their participation in the scientific and technological innovation project of petroleum college students.

2. Students' innovative consciousness can be cultivated through modeling teaching.

The so-called innovation consciousness refers to a comprehensive skill with novelty and originality, which is formed by the complex synthesis of a person's intelligence, knowledge, independence and other good qualities, and can explore the unknown from the known without direction and constraint. The current pedagogy believes that innovation consciousness is an important standard to distinguish between first-class talents and second-class talents. For the cultivation of talents, innovation consciousness is the most critical. Because the solution of mathematical modeling is very flexible, there is only a specific solution direction, but there is no standard solution method and unified correct answer. What students need to do is to read out the direction of problem solving required by the topic, whether to predict or test, whether to classify or simplify, and then, according to the specific direction of problem solving, find the appropriate angle and mathematical method of problem solving, and find the appropriate mathematical software to complete and test the model. Therefore, students are no longer guided by teachers in the whole modeling process as before, but draw conclusions through their own thinking, which greatly improves students' innovation awareness.

3. Students' divergent thinking can be cultivated through modeling teaching.

Drawing inferences from one instance and understanding by analogy are the abilities that students should have when they participate in college students' scientific and technological innovation activities, and also an important way to solve many scientific research problems. In mathematical modeling, it is possible to eat all the fresh food in one move, but the premise is that students have divergent thinking and can find the point that is consistent with the problem itself. Mathematical modeling has a high requirement for divergent thinking. College students' scientific and technological innovation activities and research projects also require students to have divergent thinking. The cultivation and improvement of students' innovation ability can not be separated from the infiltration of divergent thinking. Divergent thinking can strengthen students' ability to discover, master and apply mathematical laws, improve their ability to extend the knowledge involved in the subject they are exploring, and develop their habit of using divergent thinking in scientific and technological innovation projects and scientific research. It can be seen from the above that students' divergent thinking can be cultivated through mathematical modeling teaching, and can be strengthened through mathematical modeling competitions. Having divergent thinking is the top priority for students to flexibly apply the mathematical knowledge they have learned to solve practical scientific research problems.