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研究与开发活动是企业为使产品适应社会需求,提高市场占有率,推动生产技术不断进步而进行的一项科研活动。国外,这一活动很早就引起人们普遍的重视。美国许多大公司早在八十年代末,研究与开发支出就相当大,如IBM公司1987年的研究与开发费用占了利润总额的46.4%。我国企业长期以来不重视研究与开发活动,产品品种结构单一,科技含量低,产品更新改造的速度缓慢,阻碍了生产的发展和科技的进步。改革开放以来,随着市场竞争机制的引入,开始重视新产品的开发与工艺的改进。如何正确地对研究与开发支出进行会计处理,成为会计领域一个令人关注的焦点。它不仅关系到损益的计
Research and development activities are a scientific research activity conducted by enterprises in order to adapt their products to society’s needs, increase their market share and promote the continuous improvement of production technology. Abroad, this activity has aroused widespread attention. Many large US companies as early as the late eighties, research and development spending is quite large, such as IBM’s R & D in 1987 accounted for 46.4% of total profits. Chinese enterprises have long neglected research and development activities. Their product mix has a single structure, low scientific and technological content, and its products are slow to be updated and renovated, hindering the development of production and the progress of science and technology. Since the reform and opening up, with the introduction of market competition mechanism, began to attach importance to the development of new products and process improvement. How to properly handle the accounting treatment of research and development expenditure has become a focus of attention in the accounting field. It is not only related to the profit and loss account