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高新技术企业是以最新的科学成就为基础,通过研发具有较高增值作用的技术,形成较高的经济效益的企业,其在产品、技术、材料、工艺等研究、开发过程中发生的各项费用被称为高新技术企业的研发费。高新技术企业的研发费用在企业的总投资在占有较大比例,研究成果对企业是否能占领市场的制高点有至关重要的作用。然而目前部分企业高新技术研发费融资相对不足,使企业的发展受到一定的制约。另一方面企业对研发费的核算范围划分不够准确,致使其在列支方面存在一定的混乱现象,本文针对如上问题进行深入探讨,并提出一系列的建议和意见。
High-tech enterprises based on the latest scientific achievements, through the development of high value-added technology to form a higher economic efficiency of the enterprise, its products, technology, materials, technology and other research and development process of the project Costs are known as R & D expenses of high-tech enterprises. High-tech enterprises in the total investment in research and development costs account for a large proportion of research results on whether the enterprise can occupy the commanding height of the market has a crucial role. However, at present, the financing of R & D of hi-tech R & D of some enterprises is relatively insufficient, which hinders the development of the enterprise. On the other hand, the division of accounting scope of R & D expenses by enterprises is not accurate enough, resulting in some chaos in terms of expenditures. This paper discusses in depth the above issues and puts forward a series of suggestions and opinions.