随着我国产业结构的不断调整与完善,我国的企业将来会不断地加大研发费用的投入,以增强技术创新能力。财务会计报告标准国际协调的进展让我们可以学习和借鉴国际会计处理的先进经验,从而本文提出了基于协调目的的我国研究与开发费用的可选择方案。 With the constant adjustment and perfection of the industrial structure in our country, our country’s enterprises will continue to increase investment in research and development costs in the future in order to enhance their technological innovation capability. The progress of the international coordination of financial accounting standards has enabled us to learn from and learn from the advanced experience of international accounting treatment. Therefore, this paper proposes an option for the cost of research and development in China based on the purpose of coordination.