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经济的发展使企业对创新的要求越来越高,在这种环境中,高新技术企业的研发创新显得更加重要。高新技术企业的研发费核算对于企业自身的发展有着重大影响,建立健全高新技术企业研发费核算体系,是推动高新技术企业研发创新的重要力量。本文介绍了高新技术企业研发费核算体系的相关概念,分析了在建立高新技术企业研发费核算体系过程中需要注意的事项,并对建立高新技术企业研发核算体系提出一些建议。
The economic development makes the enterprise request more and more to the innovation, in this kind of environment, the high and new technology enterprise’s research and development innovation appears even more important. R & D accounting of high-tech enterprises has a significant impact on the development of enterprises themselves, establish and improve high-tech enterprises R & D costs accounting system is to promote high-tech enterprises an important force in research and innovation. This paper introduces the related concepts of R & D expense accounting system of high-tech enterprises, analyzes the matters needing attention in establishing the R & D cost accounting system of high-tech enterprises, and puts forward some suggestions on establishing R & D accounting system of high-tech enterprises.