随着时代的发展社会的进步,企业越来越注重对产品的研发,企业花费在研发上费用也在逐年的增值,在企业的总支出中,研发费用的占比越来越高。所以,从财务角度看,计算和确认好研发费用的支出就显得尤为重要。本文通过对研发费用在我会计国新旧准则下不同处理方法的分析,对基于新旧准则对研发费用的不同会计处理方法做出了评价。 With the development of society in the era of progress, more and more companies focus on product research and development, companies spend on R & D costs are increasing year after year, in the total expenditure of enterprises, R & D costs accounted for more and more. Therefore, from a financial point of view, it is important to calculate and confirm the R & D expenses. Based on the analysis of the different R & D expenses under the new and old accounting standards in China, this paper evaluates the different accounting methods based on the old and new R & D expenses.