科学技术是第一生产力,对技术密集的石油企业而言尤其如此。 在已经上市的中国石油企业中,研究与开发费用占企业总支出的比重正在日益增大,研究和开发活动已经成为油气田企业生存和发展的生命线。 正确界定研究与开发费用,是恰当进行相关的会计处理和财务信息披露的关键,直接关系到财务报告的质量。 Science and technology are primary productive forces, especially for technology-intensive oil companies. Among the Chinese petroleum enterprises that have been listed, the proportion of research and development expenses in the total corporate expenditures is increasing day by day. Research and development activities have become the lifeline for the survival and development of oil and gas field enterprises. Correct definition of research and development costs is the key to proper accounting treatment and financial information disclosure, and is directly related to the quality of financial reports.