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随着我国经济发展与经济全球化进程的加快,企业之间的竞争也变得更加激烈,企业技术创新的作用日益凸现出来,作为企业核心竞争力形成的主要途径之一的研究与开发也越发受到企业重视。如何提高企业创新能力,提高经营者投入研究开发的内在动力,是近年来政府、学术界、企业界关心的一个焦点。本文通过对我国与其他国家和国际组织研发费用处理方法的比较,提出了改进我国研究与开发费用会计处理和税收政策的建议。
With the acceleration of economic development and economic globalization in our country, the competition among enterprises has also become fiercer. The role of technological innovation of enterprises has become increasingly prominent. As one of the major ways of forming the core competitiveness of enterprises, research and development have also become more and more significant By business attention. How to improve the innovation ability of enterprises and improve the intrinsic motivation of operators to invest in research and development are the focuses of government, academia and enterprises in recent years. By comparing the R & D costs of our country with those of other countries and international organizations, this paper puts forward some suggestions to improve the accounting treatment and tax policy of R & D expenditure in China.