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伴随着知识经济时代的到来,企业总支出项目中研发费用的比重正在逐年呈几何倍数的增长,然而,随着研发费用的支出不断增加,企业目前的业绩与未来业绩受到研发成果以及研发信息越来越大的影响,因此,企业研发费用的会计处理的重要性格外凸显。本文首先由企业研发费用的一些相关概念入手,经过研究调查对企业目前的高新技术研究以及开发现状进行论述,发现其中的不足,并且结合我国实际国情,提出了有关完善企业研发费用会计处理的建议以及意见。
With the advent of the knowledge-based economy, the proportion of R & D expenditures in total corporate expenditure projects is increasing by a factor of several years from year to year. However, as the R & D expenses continue to increase, the performance and future performance of enterprises are affected by the R & D results and R & D information The greater the impact, therefore, the importance of accounting treatment of corporate R & D costs particularly prominent. This paper starts with some related concepts of enterprise R & D costs. After researching and investigating the current high-tech research and development status quo of the enterprises, we find the shortcomings, and put forward suggestions on how to improve the accounting treatment of R & D costs And opinion.