Guidelines for the Application of Internal Control in Enterprises No. 10 - Research and Development

企业内部控制应用指引第10号——研究与开发

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

Chapter 1: General Provisions

第一章 总 则

 Article 1  With a view to pushing enterprises to carry out independent innovation, enhance their core competitiveness, effectively control the risks of research and development ("R&D"), and realize their development strategies, these Guidelines are formulated pursuant to the relevant laws and regulations, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了促进企业自主创新，增强核心竞争力，有效控制研发风险，实现发展战略，根据有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, R&D shall refer to the various R&D activities carried out by an enterprise for acquiring new products, new technologies, new processes, etc.

   第二条 本指引所称研究与开发，是指企业为获取新产品、新技术、新工艺等所开展的各种研发活动。

 Article 3  An enterprise shall, at least, pay attention to the following risks in its R&D activities:

(1) The risks that a research project is not scientifically demonstrated or such demonstration is inadequate, which may result in superficial innovation or the waste of resources;

(2) The risks that R&D personnel are not staffed in a reasonable manner or that management over the R&D process is poor, which may lead to excessively high R&D costs, irregularities or R&D failures; and

(3) The risks that R&D achievements are not fully converted and applied or rigorously protected, which may incur losses to the interest of the enterprise.

   第三条 企业开展研发活动至少应当关注下列风险：

  （一）研究项目未经科学论证或论证不充分，可能导致创新不足或资源浪费。

  （二）研发人员配备不合理或研发过程管理不善，可能导致研发成本过高、舞弊或研发失败。

  （三）研究成果转化应用不足、保护措施不力，可能导致企业利益受损。

 Article 4  An enterprise shall attach due importance to R&D, formulate a R&D plan in a scientific manner according to its development strategies and by taking into consideration the requirements of market expansion and technological progress, reinforce the management over the entire R&D process, standardize R&D activities, and promote the conversion and effective application of R&D achievements, so as to constantly improve its capability of independent innovation.

   第四条 企业应当重视研发工作，根据发展战略，结合市场开拓和技术进步要求，科学制定研发计划，强化研发全过程管理，规范研发行为，促进研发成果的转化和有效利用，不断提升企业自主创新能力。

Chapter 2: Project Initiation and Research

第二章 立项与研究

 Article 5  An enterprise shall, based on its actual needs and in light of the R&D plan, apply for initiation of research projects, carry out feasibility study, and prepare feasibility study reports.

The enterprise may organize professional agencies and personnel independent of the application and project initiation examination and approval to conduct evaluation and demonstration, and issue evaluation opinions.

   第五条 企业应当根据实际需要，结合研发计划，提出研究项目立项申请，开展可行性研究，编制可行性研究报告。

  企业可以组织独立于申请及立项审批之外的专业机构和人员进行评估论证，出具评估意见。

 Article 6  A research project of an enterprise shall be subject to examination and approval in accordance with the prescribed authority and procedures. A major research project of the enterprise shall be reported to the board of directors or a similar governing body for collective deliberation and decision-making. The examination and approval shall focus on whether the research project is necessary for promoting the development of the enterprise, whether the project is advanced technologically and whether the conversion of its research achievements is feasible.

   第六条 研究项目应当按照规定的权限和程序进行审批，重大研究项目应当报经董事会或类似权力机构集体审议决策。审批过程中，应当重点关注研究项目促进企业发展的必要性、技术的先进性以及成果转化的可行性。

 Article 7  An enterprise shall strengthen the management of the research process, staff professionals in a reasonable manner and strictly enforce the post accountability system, to ensure that the research process is efficient and controllable.

The enterprise shall conduct follow-up inspection of the progress of research projects, assess the research achievements at various stages, and provide adequate funding support, to ensure that the projects are completed as scheduled at high quality, and to effectively avoid the risks of research failure.

Where the enterprise entrusts a research project to an external entity, it shall select the entrusted entity by way of bidding, agreement or other appropriate means, sign an outsourcing contract, and specify the property ownership of the research achievements, the research progress, quality standards and other pertinent contents.

   第七条 企业应当加强对研究过程的管理，合理配备专业人员，严格落实岗位责任制，确保研究过程高效、可控。

  企业应当跟踪检查研究项目进展情况，评估各阶段研究成果，提供足够的经费支持，确保项目按期、保质完成，有效规避研究失败风险。

  企业研究项目委托外单位承担的，应当采用招标、协议等适当方式确定受托单位，签订外包合同，约定研究成果的产权归属、研究进度和质量标准等相关内容。

 Article 8  Where an enterprise conducts research in cooperation with other entities, it shall make due diligence investigation of the cooperating entities, and enter into written research cooperation contracts to specify the investment to be contributed by, the division of labor among, and the rights and obligations of the parties, the ownership of research achievements, etc.

   第八条 企业与其他单位合作进行研究的，应当对合作单位进行尽职调查，签订书面合作研究合同，明确双方投资、分工、权利义务、研究成果产权归属等。

 Article 9  An enterprise shall establish and improve the final acceptance system for research achievements, and organize professionals to conduct independent review and final acceptance of the research achievements.

For research achievements that have passed the final acceptance, the enterprise may entrust relevant agency to conduct review so as to confirm whether patents can be applied for such achievements or whether they shall be managed as non-patented technologies or trade secrets. The enterprise shall promptly go through the patent application procedures for research achievements for which patent application is required.

   第九条 企业应当建立和完善研究成果验收制度，组织专业人员对研究成果进行独立评审和验收。

  企业对于通过验收的研究成果，可以委托相关机构进行审查，确认是否申请专利或作为非专利技术、商业秘密等进行管理。企业对于需要申请专利的研究成果，应当及时办理有关专利申请手续。

 Article 10  An enterprise shall establish a rigorous management system of its core research staff, clearly define the scope and the roster of such core staff, and sign with them confidentiality agreements compliant with the relevant laws and regulations of the State.

In signing a labor contract with a core research person, the enterprise shall agree upon with the person the following matters in particular, including, inter alia, the ownership of research achievements, the conditions for leaving his/her position, departure hand-over procedures, the obligation of confidentiality after leaving his/her position, the non-compete period after leaving his/her position, the liability for breach of contract, etc.

   第十条 企业应当建立严格的核心研究人员管理制度，明确界定核心研究人员范围和名册清单，签署符合国家有关法律法规要求的保密协议。

  企业与核心研究人员签订劳动合同时，应当特别约定研究成果归属、离职条件、离职移交程序、离职后保密义务、离职后竞业限制年限及违约责任等内容。

Chapter 3: Development and Protection

第三章 开发与保护

 Article 11  An enterprise shall strengthen the development of research achievements, form an independent innovation mechanism integrating scientific research, production and marketing, and promote the conversion of research achievements.

The development of a research achievement shall proceed step by step. A product shall go for mass production only after its performance has been fully tested and validated through pilot production and it is accepted by the market.

   第十一条 企业应当加强研究成果的开发，形成科研、生产、市场一体化的自主创新机制，促进研究成果转化。

  研究成果的开发应当分步推进，通过试生产充分验证产品性能，在获得市场认可后方可进行批量生产。

 Article 12  An enterprise shall establish a research achievement protection system, and strengthen the management of patents, non-patented technologies, trade secrets, as well as various kinds of confidential drawings, programs and data formed during the R&D process. Borrowing and utilization of the foregoing shall be in strict accordance with the rules. Irrelevant personnel are prohibited from accessing research achievements.

   第十二条 企业应当建立研究成果保护制度，加强对专利权、非专利技术、商业秘密及研发过程中形成的各类涉密图纸、程序、资料的管理，严格按照制度规定借阅和使用。禁止无关人员接触研究成果。

 Article 13  An enterprise shall establish a R&D activity assessment system to enhance the comprehensive assessment of project initiation and research, development and protection, and other process, diligently sum up R&D management experience, analyze the weak links, and improve relevant systems and approaches, thus continuously improving and upgrading the management level of R&D activities.

   第十三条 企业应当建立研发活动评估制度，加强对立项与研究、开发与保护等过程的全面评估，认真总结研发管理经验，分析存在的薄弱环节，完善相关制度和办法，不断改进和提升研发活动的管理水平。