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研发经费投入是科学技术发展的“源”和“本”。研发经费投入充足与否、合理与否,既直接关系科学技术的发展方向和速度,也会影响国家经济、政治和文化等方面的发展。我国对企业研发费用会计处理的规定财政部于2007年1月1日起在上市公司执行的新会计准则中规定,对于企业研发费用的处理,应按以下条
R & D spending is the development of science and technology “source ” and “this ”. The adequacy of investment in research and development, whether it is reasonable or not, is directly related to the direction and speed of the development of science and technology as well as the economic, political and cultural development of the country. China’s R & D Expenditure Accounting Treatment Provisions of the Ministry of Finance January 1, 2007 listed companies in the implementation of the new accounting standards in the provisions of the enterprise R & D costs should be the following