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如今市场经济高速发展,国家也越来越重视科技的发展。高新技术企业在市场中逐渐占据重要地位,但是与西方发达国家相比,我国高新技术产业的发展仍然处于初级阶段,在各项管理上上尚且存在着许多问题。研究开发阶段作为高新技术企业生产过程中最重要的环节,企业应当予以充分的重视,本文将对高新技术企业的研发环节项目费用核算进行初步探讨,希望对企业的生存发展能有一定的辅助作用。
Nowadays the rapid development of market economy, the state also pay more and more attention to the development of science and technology. High-tech enterprises occupy an important position in the market gradually. However, compared with developed countries in the west, the development of high-tech industries in our country is still in its infancy. There are still many problems in various management. In the research and development stage, as the most important link in the production process of high-tech enterprises, enterprises should pay enough attention to it. This article will initially discuss the cost accounting of R & D projects of high-tech enterprises, hoping to have a supplementary role in the survival and development of enterprises .