高新技术企业是我国实施双创战略的主力军,国家在给予优惠政策的同时,对高新技术企业在会计核算方面也提出了明确要求。研发费用是高新技术企业会计核算的核心问题,如何规范研发费用的会计核算、强化研发费用的内部控制就成了高新技术企业必须面对的课题。本文从会计核算和内部控制两方面对高新技术企业的研发费用进行研究,旨在提出切实可行的措施。 New and high-tech enterprises are the main force in China’s implementation of the strategy of creating double wins. While giving favorable policies, the state has also put forward explicit requirements on high-tech enterprises in terms of accounting. The cost of R & D is the core issue of high-tech enterprise accounting. How to standardize the accounting of R & D expenses and how to strengthen the internal control of R & D cost have become the problems that high-tech enterprises must face. This article from the accounting and internal control of high-tech enterprises in both research and development costs to study, to put forward practical measures.