<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">EIR</journal-id><journal-title-group><journal-title>Educational Innovation Research</journal-title></journal-title-group><issn>3029-1844</issn><eissn>3029-1852</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/EIR.v4i5.15075</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on Risk Control Strategies for Corporate R&amp;D Expenditures Based on the Development Needs of New Quality Productivity</title><url>https://artdesignp.com/journal/EIR/4/5/10.26689/EIR.v4i5.15075</url><author>DuYongchuan</author><pub-date pub-type="publication-year"><year>2026</year></pub-date><volume>4</volume><issue>5</issue><history><date date-type="pub"><published-time>2026-05-26</published-time></date></history><abstract>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&amp;amp;D expenditure directly impacts the quality of new-quality productive forces formation within enterprises. Grounded in Marx&amp;rsquo;s political economy theory that production relations must adapt to the development of productive forces, this paper analyzes the risks associated with corporate R&amp;amp;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&amp;amp;D investment, utilization, and technology commercialization, thereby leveraging institutional innovation to eliminate systemic barriers hindering the advancement of new-quality productive forces.</abstract><keywords>New quality productivity,R&amp;D expenditure,Risk control</keywords></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>[1] Chen T, Wang Q, 2025, How Does Policy Leverage Empower New-Quality Productive Forces?&amp;mdash;A Multidimensional Mechanism and Heterogeneity Analysis Based on the Additional Deduction for R&amp;amp;D Expenses. Journal of Hefei University of Technology (Social Sciences Edition), 39(5): 34&amp;ndash;46, 70.
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