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当前,我国企业之间的竞争,实际上就是新产品研究和开发的竞争。然而,我国现行国营工业企业会计制度对新产品开发资金的筹集和帐务处理,不利于企业形成市场竞争机制,需要进行改革,以适应企业转换机制的需要。改革的思路是: 1、企业新产品研究开发资金由企业自主筹集,国家不再作规定。企业可以从生产资金中支出,也可以从企业留利中拨出一定比例,待支出从销售收入中获得补偿后再转回,还可以向银行贷款,等等。筹资渠道的多样化,可以保证企业新产品研究开发有充裕的资金,从而有利于企业参与市场竞争。 2、企业新产品研究开发的支出,不管资金从何而来,一律进入产品生产成本,从销售收入中取得补偿。如何计入产品生产成本,可以有两种不同的作法:第一种是将新
At present, the competition among enterprises in China is actually the competition of new product research and development. However, the current state-owned industrial enterprise accounting system’s collection and accounting treatment of new product development funds is not conducive to the formation of a market competition mechanism, and it needs to be reformed to meet the needs of the enterprise conversion mechanism. The train of thought for reform is as follows: 1. The funds for research and development of new products of enterprises shall be raised independently by enterprises, and the state will no longer make regulations. An enterprise can use expenditures from production funds or set aside a certain percentage from the profit distribution of the enterprise. After the expenditures are reimbursed from the sales revenue, they can be turned back. They can also borrow money from banks, and so on. The diversification of financing channels can ensure that enterprises have sufficient funds for research and development of new products, which is conducive to enterprises participating in market competition. 2. Expenditure on research and development of new products of enterprises, no matter where the funds come from, they will enter the production cost of the products and obtain compensation from the sales revenue. How to count the cost of product production, there can be two different approaches: The first is the new