国际会计准则第9号《研究与开发活动的会计》发布于1978年7月,主要说明研究与开发的含义,费用支出范围以及会计处理原则与要求,是对会计的一个特殊问题所作的原则规定。企业从事研究与开发活动,就是进行科学研究、技术探索、工艺创新、新产品开发与设计等项活动,是维持企业生存与发展,保持和发扬竞争优势的重要措施。在西方国家,大中型企业往往有能力也有必要从事一 IAS 9 “Accounting for Research and Development Activities” was published in July 1978. It mainly explains the meaning of research and development, the scope of expenses and the principles and requirements for accounting treatment. It is a principle stipulated for a special issue of accounting. . Companies engaged in research and development activities are engaged in scientific research, technological exploration, technological innovation, new product development and design and other activities. They are important measures for maintaining the survival and development of enterprises and maintaining and promoting competitive advantages. In Western countries, large and medium-sized enterprises often have the ability and need to engage in