2006年新的企业会计准则将过去企业研究开发支出费用的处理方法改为研究支出费用化,具备技术、市场、生产条件的开发支出资本化的处理办法。这种改变对于企业研究开发支出的处理提出了新的要求,如何划分研究与开发阶段、不同研究开发形式的核算、财务报告的披露等均是企业实际工作中需要解决的问题。对上述问题本文作了解析。 In 2006, the new Accounting Standards for Business Enterprises changed the treatment method of the expenses for research and development expenditures of enterprises in the past to research on the capitalization of expenditures on development expenditures with technical, market and production conditions. This change poses new requirements for the handling of R & D expenditures, how to divide research and development phases, accounting for different forms of research and development, and disclosure of financial reports, all of which are problems to be solved in the actual work of enterprises. This article made an analysis of the above issues.