随着知识经济时代的来临,研发支出在企业总支出中所占比重越来越大,进而逐渐成为企业生存和发展的生命线和屹立于企业之林的决胜因素。本文主要针对新准则环境下企业研发支出会计核算的特点及存在的问题进行分析,并提出相应建议,以充分核算好研发费用。 With the advent of the era of knowledge-based economy, R & D expenditure accounts for more and more of the total corporate expenditures, and thus gradually becomes the lifeline and the determining factor for the survival and development of enterprises. This article mainly analyzes the characteristics and existing problems of enterprise R & D expenditure accounting under the new guideline environment and puts forward corresponding suggestions to fully accounting for R & D costs.