Role of Accounting in Raising Public Funds for Research and Development

Abstract

The article considers the forms of Research and Development activity when executing government orders and contracts; describes the key principles making the basis for detection, identification and assessment of R&D results obtained when executing government contracts and examines the principles of accounting in budgetary and autonomous institutions. It also explains the main reasons for little amount of intellectual property belonging to the Russian Federation. The author presents a generalized model of management of IP results life cycle in aviation and considers the stages of transition to innovative economy. The conclusion is drawn that innovative development of national enterprises is impossible without effective use of intellectual property and that R&D in defense intensively funded by State will allow to do proper and comprehensive accounting.

Keywords

• интеллектуальная собственность
• инновации
• результаты интеллектуальной деятельности
• нематериальные активы
• результаты научно-технической деятельности
• intellectual property
• innovations
• intellectual property results
• intangible assets
• r&d results