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目前世界经济环境下,传统落后的企业逐渐被高新技术企业所取代。就企业而言,做好会计工作的重要保障与有效条件就是做好内部的会计核算。会计核算的合理开展,不仅能保证各种会计报表的及时性和正确性,还能保证企业会计工作的整体质量。而对于高新技术企业来说,组织好内部的会计核算工作,对其自身的发展和运营起着重要的意义。本文主要探讨了我国高新技术企业会计核算中存在的一些问题,以及从高新技术企业研发费用提出了几点建议等方面。
Under the current global economic environment, traditional and backward enterprises are gradually replaced by high and new technology enterprises. As far as enterprises are concerned, the important guarantee and effective conditions for doing a good job of accounting work are to do a good job of internal accounting. The reasonable implementation of accounting, not only can guarantee the timeliness and correctness of various accounting statements, but also to ensure the overall quality of corporate accounting. For high-tech enterprises, organizing internal accounting work plays an important role in its own development and operation. This article mainly discusses some problems in the accounting of high-tech enterprises in our country, as well as some suggestions on the research and development costs of high-tech enterprises.