目前我国企业研发热潮正处于上升阶段,但业界对研发费用的研究探索时间尚短,对于研发费用的相关法规仍存在一些不完善之处。通过归纳和总结我国现有的相关文献资料,针对我国政府部门制定的企业研发费用会计准则规定的不足之处,在研发费用会计核算和监督方面提出更多具有实操性的会计准则改进建议,以促进企业研发费用会计准则体系与其核算体系的完善。 At present, China’s R & D boom is in a rising stage, but the research and development costs of the industry is still short of exploration time, research and development costs related laws and regulations there are still some imperfections. By summarizing and summarizing the relevant literature in our country, aiming at the deficiencies stipulated in the accounting standards for R & D expenditures set by our government departments, we put forward more substantive accounting standards improvement proposals in the aspect of R & D expense accounting and supervision, To promote the enterprise R & D cost accounting standards system and improve its accounting system.