Volume 4,Issue 5
Research on Risk Control Strategies for Corporate R&D Expenditures Based on the Development Needs of New Quality Productivity
The cultivation and development of new-quality productive forces impose higher demands on corporate technological innovation. As the primary funding source for such innovation, the level of risk control in R&D expenditure directly impacts the quality of new-quality productive forces formation within enterprises. Grounded in Marx’s political economy theory that production relations must adapt to the development of productive forces, this paper analyzes the risks associated with corporate R&D expenditures in the context of new-quality productive forces and proposes institutional optimization-based risk control strategies. These strategies involve integrating risk management throughout the entire process of R&D investment, utilization, and technology commercialization, thereby leveraging institutional innovation to eliminate systemic barriers hindering the advancement of new-quality productive forces.
[1] Chen T, Wang Q, 2025, How Does Policy Leverage Empower New-Quality Productive Forces?—A Multidimensional Mechanism and Heterogeneity Analysis Based on the Additional Deduction for R&D Expenses. Journal of Hefei University of Technology (Social Sciences Edition), 39(5): 34–46, 70.
[2] Xin L, Luo S, 2020, A Study on the Lagging Effect of Technological Innovation in Promoting Economic Growth: An Empirical Test Based on Interprovincial Panel Data. Management Modernization, 40(3): 39–42.
[3] Li S, 2026, Research on the Construction of a Risk Prevention and Control System for Corporate R&D Expense Tax Incentives Under the Background of Industry-Finance Integration. Metallurgical Accounting, 45(2): 82–88.
[4] Li Z, 2026, Cost-Based Management and Disclosure of R&D Expenditures in High-End Manufacturing Enterprises: Internal Governance and Informatization Practices Under the Integration of Industry and Finance. China Collective Economy, (16): 95–98.
[5] Zhang J, 2025, Optimization of Internal Control in High-Tech Enterprises Under the Additional Tax Deduction Policy for R&D Expenses. Small and Medium Enterprise Management and Technology, (20): 149–151.
