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本文在简要分析我国目前研究与开发(research development简称R&D)支出会计处理局限性的基础上,本着理性设计的原则,结合我国高新技术企业的特点,对其R&D支出会计处理进行重新设计。
Based on the principle of rational design and combined with the characteristics of high-tech enterprises in our country, this paper redesigns the accounting treatment of R & D expenditures on the basis of a brief analysis of the limitations of current R & D expenditures in research and development in our country.