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随着企业加大研发方面的投入,研发支出的会计处理,成为会计处理中的重要内容。2006年,财政部正式颁布了新企业会计准则体系,在很大程度上改动了企业研发方面费用的会计处理方式,给企业的研发投入带来极大的影响。本文将对新会计准则对企业研发投入的影响进行分析,针对企业的经营成果和财务状况,对研发费用的处理提出相关的建议,旨在促进企业研发活动的有效开展。
As companies increase R & D investment, R & D spending accounting, accounting has become an important part of the content. In 2006, the Ministry of Finance formally promulgated the new accounting system for enterprises, which greatly changed the accounting treatment of corporate R & D expenses and greatly influenced the R & D investment of the enterprises. This article will analyze the impact of the new accounting standards on R & D investment, and put forward some suggestions on how to deal with R & D costs in accordance with the business performance and financial status of the enterprises. The aim is to promote the effective development of R & D activities.