无形资产在企业中的作用和地位日趋重要。无形资产的研发费用如何恰当处理日渐突出。目前我国对无形资产研发费用的会计处理方法是全部费用化,这不符合支出与未来收益的配比原则、划分收益性支出与资本性支出的原则,不利于企业业绩的正确评价,需要完善无形资产研发费用的会计处理。 The role and status of intangible assets in the enterprise is becoming more and more important. How to properly handle the research and development costs of intangible assets has become increasingly prominent. At present, China’s accounting treatment of intangible assets R & D costs are all costs, which does not meet the principle of matching expenditure and future revenue, the principle of profit distribution and capital expenditures is not conducive to the correct performance evaluation of enterprises, the need to improve the invisible Asset R & D expenses accounting treatment.