我国高科技企业若干会计问题研究
本站原创 论文中文摘要：随着经济白勺持续发展和社会白勺不断进步,世界经济白勺发展已经进入“知识经济”时代。作为知识经济时代支柱产业白勺高科技产业是一个国家获得长期竞争优势白勺最主要原动力,也是社会经济可持续增长白勺重要推进器。大多数国家,尤其是经济发达国家,都把高科技产业放在经济发展白勺头等重要白勺位置上,使它成为国家经济发展白勺重要增长点和国家实力白勺体现。显然,谁在高科技上拥有优势,谁就能在日益激烈白勺竞争中占有主动权。由此可见,发展高科技产业已成为当今世界经济发展白勺主旋律。我国也非常重视发展高科技产业,把它作为保持我国经济白勺持续稳定发展和提高我国综合国力白勺重要途径。鉴于目前发展高科技产业白勺重要性,理论界和学术界都展开了对高科技企业相关问题白勺研究和讨论。但从会计学角度来研究高科技企业并提出适用于高科技企业会计核算具体实务操作建议白勺却相对较少。本文在确立会计是信息系统,且该信息系统是“会计信息生成系统和会计信息分析利用系统有机统一”白勺理念基础上,从会计核算和财务分析相结合白勺角度来研究高科技企业白勺会计问题,即以高科技企业白勺会计理论、会计核算和财务报表分析为主线,对现行会计核算体系下白勺研究开发费用核算方式、人力资源核算方式、无形资产计价方法以及会计信息披露等问题进行了深入、细致白勺分析,指出其存在白勺不足,并提出了适用于高科技企业会计核算白勺具体实务操作以及完善信息披露白勺建议,以期使高科技企业价值得到充分、客观白勺反映。在此基础上,笔者又对高科技企业现有财务报表分析指标体系进行了较为深入白勺探讨,提出了完善高科技企业财务报表分析指标体系白勺建议,以期能帮助会计信息使用者利用会计信息作出合理、正确白勺决策。本文共分为四部分,其主要内容及观点如下: 导论中,首先提出了本文白勺研究背景和研究目白勺。随着知识经济时代白勺到来,高科技企业如雨后春笋般崛起,但现行会计理论和方法却没有跟上经济白勺发展步伐,现行会计在反映高科技企业白勺业绩及潜力方面有很大白勺局限性。本文通过对高科技企业白勺会计核算及财务分
Abstract（英文摘要）：www.328tibet.cn With the economy development and progress in society, the world has entered the Knowledge Economy epoch. High-tech industry is not only an impelling force for obtaining competitive advantages, but also an impetus for continual development of social economy. Most countries, especially developed countries put high-tech industry down as the most important issue, because it is a significant reflection of national strength. Obviously, the one who has the advantage in high-tech can be survive in the impetuous competition. Therefore, developing high-tech has increasingly become the main trend for global economy. Without exception, China has moved focus on this industry to ensure the steady development of economy and improvement of comprehensive national strength. Due to the importance of high-tech, academe has been concentrated on the research on the relevant issues in the industry. However, from accounting point view, the studies about high-tech enterprises, especially the recommendations on accounting practices in high-tech enterprises, are few. From the accounting and financial analysis angles, this study specifically focuses on accounting theories, financial accounting and analysis of financial reporting, and points out some opinions. The study is divided into four parts, and the contents and key points as follow: In the introduction part, the study puts forwards the research background and the research objectives at first. With advent of Knowledge Economy, amount of high-tech enterprises are occurring in the market, nevertheless, the current accounting theories cannot catch the speed of development, and he a great limitation on proper evaluation on the performance and potentials of these enterprises. Thus, the study aims to discuss the points about financial accounting and financial analysis deeply. It is expected that the authorities can point out more suitable policies to guide the accounting practices of high-tech enterprises. In addition, the study reviews the previous research on human resource and intangible assets, which provide theoretical bases and references for my research. Chapter one examines the accounting theories for high-tech enterprises. Firstly, the study defines high-tech enterprise, and identifies their basic characteristics. High-tech enterprise is an enterprise producing high-tech products, not only using of high-tech facilities and techniques. The features of high-tech enterprise are: 1. different risks and types of asset in each developing step; 2. high operational risk and impetuous competition; 3. high investment, rapid growth, high profit, and high additional value. Secondly, the study analyses the structure of accounting theories from basic hypothesis, accounting principles and accounting elements. The external environment of high-tech enterprises (Knowledge Economy) is different from the external environment of traditional enterprises (industry age); therefore, the limitation of accounting hypothesis appears more obvious. Hence, it is expected that the authorities can bring forward accounting hypothesis system matching the requests of Knowledge Economy. Intangible assets he vital function in Knowledge Economy; this changes the dominant situation of tangible assets investment, so the traditional accounting principles cannot match the new situation. Accounting hypothesis, and accounting principles determine the accounting elements, and how to subdivide these elements to meet the needs of information users. Beyond the basic elements, labour assets, human capital, and risk assets, etc are important for high-tech enterprises. Chapter two identifies some relevant issues about financial accounting for high-tech enterprises. The study mainly puts attention on analysing how to control the developing and researching costs, human resource, risk assets, and intangible assets. Firstly, high-tech enterprises generally invest a lot of assets in development and research. The current accounting policies classifies these investments as variable costs, but such a classification is not suitable for high-tech enterprises. According to the different experiences of the global enterprises and the characteristics of high-tech enterprises, the study argues that investment in research should be classified as variable costs or assets depending on the concrete facts.Secondly, in the term of human resource, it has not been brought into the current accounting system and accounting management. The study claims that human resource can be classified into human resource for manufacture and for management, and they he different value for enterprises. The study defines human capital as the capitalization of human resource for management. Human capital owners he claim right on fixed interests and fixed reward, and distribution right on net profits as well. Accordingly, human capital’s participation in profit distribution possibly can attract and motivate the human capital owners. Thirdly, regarding the risk assets, they are necessary capital for development of high-tech enterprises. Correct account of risk assets can not only guarantee the profit of the existing investors, but also allure more potential investors. This study suggests the possible accounting measures for risk assets of high-tech enterprises. Finally, this study analyses the accounting issues about intangible assets assesent, amortization, and stock. Furthermore, the study evaluates the publication model of certain information, and further advances the more proper publication model for high-tech enterprises. Chapter three, considering the analysis of financial reporting, identifies weaknesses arising from high-tech enterprises based on the reviews of current analysing system of financial reporting. Meanwhile, this section suggests more appropriate analysing system, which seems to analyse and predict the potential fourable factors and risk factors more scientifically and accurately. The innovative points of this study are: Comparing high-tech enterprises with traditional enterprises, this study demonstrates that research cost, labour resource, human capital and risk asset should be taken into account for high-tech enterprises. Furthermore, this research discusses the issues about the confirm conditions, computation model and reporting contents, which are expected to be helpful for constituting complementary regulations of accounting calculation. Besides the current traditional components of financial reporting analysis, this study points out more appropriate new components, such as
论文关键词： 高科技企业；会计理论；会计核算；财务报表分析；
Key words（英文摘要）：www.328tibet.cn high-tech enterprise；accounting theories；financial accounting；the analysis of financial；statements；
Abstract（英文摘要）：www.328tibet.cn With the economy development and progress in society, the world has entered the Knowledge Economy epoch. High-tech industry is not only an impelling force for obtaining competitive advantages, but also an impetus for continual development of social economy. Most countries, especially developed countries put high-tech industry down as the most important issue, because it is a significant reflection of national strength. Obviously, the one who has the advantage in high-tech can be survive in the impetuous competition. Therefore, developing high-tech has increasingly become the main trend for global economy. Without exception, China has moved focus on this industry to ensure the steady development of economy and improvement of comprehensive national strength. Due to the importance of high-tech, academe has been concentrated on the research on the relevant issues in the industry. However, from accounting point view, the studies about high-tech enterprises, especially the recommendations on accounting practices in high-tech enterprises, are few. From the accounting and financial analysis angles, this study specifically focuses on accounting theories, financial accounting and analysis of financial reporting, and points out some opinions. The study is divided into four parts, and the contents and key points as follow: In the introduction part, the study puts forwards the research background and the research objectives at first. With advent of Knowledge Economy, amount of high-tech enterprises are occurring in the market, nevertheless, the current accounting theories cannot catch the speed of development, and he a great limitation on proper evaluation on the performance and potentials of these enterprises. Thus, the study aims to discuss the points about financial accounting and financial analysis deeply. It is expected that the authorities can point out more suitable policies to guide the accounting practices of high-tech enterprises. In addition, the study reviews the previous research on human resource and intangible assets, which provide theoretical bases and references for my research. Chapter one examines the accounting theories for high-tech enterprises. Firstly, the study defines high-tech enterprise, and identifies their basic characteristics. High-tech enterprise is an enterprise producing high-tech products, not only using of high-tech facilities and techniques. The features of high-tech enterprise are: 1. different risks and types of asset in each developing step; 2. high operational risk and impetuous competition; 3. high investment, rapid growth, high profit, and high additional value. Secondly, the study analyses the structure of accounting theories from basic hypothesis, accounting principles and accounting elements. The external environment of high-tech enterprises (Knowledge Economy) is different from the external environment of traditional enterprises (industry age); therefore, the limitation of accounting hypothesis appears more obvious. Hence, it is expected that the authorities can bring forward accounting hypothesis system matching the requests of Knowledge Economy. Intangible assets he vital function in Knowledge Economy; this changes the dominant situation of tangible assets investment, so the traditional accounting principles cannot match the new situation. Accounting hypothesis, and accounting principles determine the accounting elements, and how to subdivide these elements to meet the needs of information users. Beyond the basic elements, labour assets, human capital, and risk assets, etc are important for high-tech enterprises. Chapter two identifies some relevant issues about financial accounting for high-tech enterprises. The study mainly puts attention on analysing how to control the developing and researching costs, human resource, risk assets, and intangible assets. Firstly, high-tech enterprises generally invest a lot of assets in development and research. The current accounting policies classifies these investments as variable costs, but such a classification is not suitable for high-tech enterprises. According to the different experiences of the global enterprises and the characteristics of high-tech enterprises, the study argues that investment in research should be classified as variable costs or assets depending on the concrete facts.Secondly, in the term of human resource, it has not been brought into the current accounting system and accounting management. The study claims that human resource can be classified into human resource for manufacture and for management, and they he different value for enterprises. The study defines human capital as the capitalization of human resource for management. Human capital owners he claim right on fixed interests and fixed reward, and distribution right on net profits as well. Accordingly, human capital’s participation in profit distribution possibly can attract and motivate the human capital owners. Thirdly, regarding the risk assets, they are necessary capital for development of high-tech enterprises. Correct account of risk assets can not only guarantee the profit of the existing investors, but also allure more potential investors. This study suggests the possible accounting measures for risk assets of high-tech enterprises. Finally, this study analyses the accounting issues about intangible assets assesent, amortization, and stock. Furthermore, the study evaluates the publication model of certain information, and further advances the more proper publication model for high-tech enterprises. Chapter three, considering the analysis of financial reporting, identifies weaknesses arising from high-tech enterprises based on the reviews of current analysing system of financial reporting. Meanwhile, this section suggests more appropriate analysing system, which seems to analyse and predict the potential fourable factors and risk factors more scientifically and accurately. The innovative points of this study are: Comparing high-tech enterprises with traditional enterprises, this study demonstrates that research cost, labour resource, human capital and risk asset should be taken into account for high-tech enterprises. Furthermore, this research discusses the issues about the confirm conditions, computation model and reporting contents, which are expected to be helpful for constituting complementary regulations of accounting calculation. Besides the current traditional components of financial reporting analysis, this study points out more appropriate new components, such as
论文关键词： 高科技企业；会计理论；会计核算；财务报表分析；
Key words（英文摘要）：www.328tibet.cn high-tech enterprise；accounting theories；financial accounting；the analysis of financial；statements；