现阶段,我国高新技术产业在发展过程中对申报的研究费用逐渐增加,可以有效地提高企业自身竞争力。然而一些企业在发展过程中常常为了促进自身快速发展,提高自身的竞争力,在申报过程中不惜一切代价,从而造成了很大的申报成本问题。基于此,文章对高新技术企业申报中创新能力对研发费用处理的重要性进行了研究。 At this stage, China’s high-tech industries in the development process of reporting the cost of research gradually increased, can effectively improve their own competitiveness. However, some enterprises in the development process often in order to promote their rapid development and enhance their competitiveness, at the expense of all costs in the declaration process, resulting in a large reporting costs. Based on this, the article studies the importance of innovative ability to R & D expenses in high-tech enterprise filing.