随着我国市场经济体制的不断完善,企业类别与数量逐渐增多,市场竞争日益激烈,企业如果想要获取更大市场份额,不仅需要重视生产经营过程,更要合理加强内部控制工作。会计工作是企业经营过程中重要组成部分,直接影响着企业经济效益,企业应结合自身实际规模,综合考虑市场变化规律、公司战略目标等方面的因素,采取针对性内部控制措施,提升企业抵御风险的能力,基于此,本文将对内控制度下的研发支出会计核算进行研究。 With the continuous improvement of the market economy system in our country, the types and numbers of enterprises are gradually increasing and the market competition is fiercer. Enterprises seeking more market share not only need to attach importance to the production and operation process, but also need to strengthen their internal control rationally. Accounting work is an important part of the business process and directly affects the economic benefits of the enterprise. Enterprises should take specific internal control measures to enhance their ability to resist risks, taking into consideration their own actual scale, taking into account factors such as the market changes and the strategic objectives of the company. Based on this, this article will conduct research on the accounting of research and development expenditures under the internal control system.