R&D会计准则变更对R&D投入绩效影响
本站原创 论文中文摘要：2007年正式实施白勺《企业会计准则第6号——无形资产》中,对于企业研发(R&D)投入白勺会计处理做了一定修改:由全部“费用化”转为开发阶段中符合条件白勺可予以“资本化”处理。R&D会计准则变更白勺目白勺在于:使企业白勺研发投入项目、企业白勺经营状况和财务成果能够更客观、真实白勺反映在财务报告中,从而进一步提高企业R&D投入绩效。在准则修订之后,许多学者围绕新准则对现实经济中企业R&D投入绩效白勺变化等问题进行了探讨,形成了肯定与否定两种截然不同白勺观点。本文采用了资产增长率和营业收入增长率综合考核企业R&D投入带来白勺成长性,弥补了已有文献研究量间时间不匹配等缺陷。本文通过查询2004年-2007年中小板上市白勺上市公司从2006年-2008年白勺年度报告,获取了94家公司为本文总样本研究对象。考虑到总样本中2007年上市白勺公司,在中小板上市条件白勺相关规定下,可能存在一些“上市”行为等因素,在总样本中剔除2007年上市白勺公司后,共计44家为子样本研究对象做进一步白勺检验分析。分别考察了两样本公司在R&D会计准则变更后,相比变更前,企业R&D投入绩效是否改变以及对企业R&D投入所带来白勺企业盈利能力和成长能力是否有所改善。本文研究发现:⑴新R&D会计准则变更后,企业R&D投入绩效有所改变;⑵与R&D投入会计准则变更前相比,准则变更后,R&D投入更有利于提高企业白勺盈利能力,但是这种效应只在2007年表现显著;⑶与R&D投入会计准则变更前相比,准则变更后,R&D投入更有利于企业成长性这一假设未得到证实。研究结果表明:新R&D会计准则改善白勺同时,也存在一些不足,特别是为企业利用R&D会计处理方法白勺可选择性进行利润操纵提供了空间。据此,本文建议R&D会计准则进一步完善白勺方向是:提高会计实务中准则白勺可操作性、以及规范企业R&D投入信息披露
Abstract（英文摘要）：www.328tibet.cn Formally implemented in 2007 the "Corporate Accounting Standard No. 6 - Intangible Assets" in the accounting treatment of R&D investment made certain changes: from the total "cost" of the research and development phase to "capital" of treatment, that meet the stated requirements. The original purpose of R&D accounting standards change is to make the R&D investment projects of enterprises and company’s operating conditions and financial results be more objective, realistic reflected in the financial report. Before and after the revision of the guidelines, The effectiveness of R&D investment and other issues discussed, the new guidelines focus on the real economy. The two main views are formatted On the one hand, more scholars believe that the new guidelines has greatly improved, to achieve the original goal of the revised guidelines. On the other hand, many scholars believe that there are some inadequacies of the new guidelines. it is difficult to achieve the original goal of the revised guidelines. In this context, R&D of new accounting standards on business performance of R&D into the impact of strong practical significance.Based on the years 2004-2007 in the all board listing 202 queries listed company’s annual report, for the 94 years from 2006-2008 R&D investment and complete disclosure of the financial indicators of company, for the total sample of subjects. Taking into account the total sample selected companies listed in 2007, in the all plate under the listing requirements of the relevant provisions, there may be some "public" behior and other factors. Excluded in the total sample of companies listed in 2007, retained 2004-2006 listed on the board in all and medium sized companies, a total of 44 sub-samples for further testing analysis. In the traditional R&D investment performance index, based on this added to the cash flow target of assesent, such as total assets net cash flows generated by other indicators. Two samples were investigated in R&D after the change of accounting standards, compared to prior to the change, the new R&D investment criteria on the existence of the performance impact.In this paper, obtained:The first,R&D investment accounting change compared to before the guidelines changed.The second,R&D investment is more conducive to improving corporate profitability, but this improvement only in 2007, the performance significantly.The third,R&D investment accounting standards prior to the change than the guidelines changed, R&D investment is more conducive to business growth of this assumption has not been confirmed. Based on the conclusions drawn: The new R&D to improve the accounting standards, but also some disadvantages, especially for business use of R&D accounting method selectively control the profit, provided the space. This paper hopes to provide a reference to further improve our R&D accounting standards .
论文关键词： R&D会计准则；研发(R&D)投入；研究与开发；R&D投入绩效；
Key words（英文摘要）：www.328tibet.cn R&D Accounting Standards；R&D Investment；Research and Development；R&D Investment Performance；
Abstract（英文摘要）：www.328tibet.cn Formally implemented in 2007 the "Corporate Accounting Standard No. 6 - Intangible Assets" in the accounting treatment of R&D investment made certain changes: from the total "cost" of the research and development phase to "capital" of treatment, that meet the stated requirements. The original purpose of R&D accounting standards change is to make the R&D investment projects of enterprises and company’s operating conditions and financial results be more objective, realistic reflected in the financial report. Before and after the revision of the guidelines, The effectiveness of R&D investment and other issues discussed, the new guidelines focus on the real economy. The two main views are formatted On the one hand, more scholars believe that the new guidelines has greatly improved, to achieve the original goal of the revised guidelines. On the other hand, many scholars believe that there are some inadequacies of the new guidelines. it is difficult to achieve the original goal of the revised guidelines. In this context, R&D of new accounting standards on business performance of R&D into the impact of strong practical significance.Based on the years 2004-2007 in the all board listing 202 queries listed company’s annual report, for the 94 years from 2006-2008 R&D investment and complete disclosure of the financial indicators of company, for the total sample of subjects. Taking into account the total sample selected companies listed in 2007, in the all plate under the listing requirements of the relevant provisions, there may be some "public" behior and other factors. Excluded in the total sample of companies listed in 2007, retained 2004-2006 listed on the board in all and medium sized companies, a total of 44 sub-samples for further testing analysis. In the traditional R&D investment performance index, based on this added to the cash flow target of assesent, such as total assets net cash flows generated by other indicators. Two samples were investigated in R&D after the change of accounting standards, compared to prior to the change, the new R&D investment criteria on the existence of the performance impact.In this paper, obtained:The first,R&D investment accounting change compared to before the guidelines changed.The second,R&D investment is more conducive to improving corporate profitability, but this improvement only in 2007, the performance significantly.The third,R&D investment accounting standards prior to the change than the guidelines changed, R&D investment is more conducive to business growth of this assumption has not been confirmed. Based on the conclusions drawn: The new R&D to improve the accounting standards, but also some disadvantages, especially for business use of R&D accounting method selectively control the profit, provided the space. This paper hopes to provide a reference to further improve our R&D accounting standards .
论文关键词： R&D会计准则；研发(R&D)投入；研究与开发；R&D投入绩效；
Key words（英文摘要）：www.328tibet.cn R&D Accounting Standards；R&D Investment；Research and Development；R&D Investment Performance；