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在现代经济社会中,企业为了赢得市场在科技研发的投入也越来越大,拥有更多的专利无疑会使一个企业获取更大的利润,政府在这方面也给予了政策上和资金上的支持,作为本企业来说主营中高档衬衫衬布的生产销售目前还在申报一些新的产品和研发项目,为了充分利用政策,规范研发费用的会计处理和披露,合理避税促进了企业的发展,就此对企业研发费用会计处理的改进进行浅谈。
In the modern economy and society, enterprises in order to win market investment in research and development of science and technology is also growing, with more patents will undoubtedly make a company to obtain greater profits, the government in this regard has also given policy and financial Support, as the main production and sales of high-grade shirt interlining is still applying for some new products and R & D projects. In order to make full use of policies and regulate the accounting treatment and disclosure of research and development expenses, reasonable tax avoidance has promoted the development of enterprises, In this regard the improvement of accounting treatment of R & D costs for enterprises to talk about.