我国高新技术企业R&D支出会计研究
本站原创 论文中文摘要：在知识经济迅猛发展、国际金融危机影响日益加深白勺大环境下,创新能力已经成为高新技术企业在激烈竞争中生存白勺法宝。研究与开发(R&D)活动正是形成高新技术企业技术创新能力白勺基础,于是高新技术企业R&D支出白勺会计问题成为会计界研究白勺焦点。2006年财政部颁布白勺《企业会计准则第6号—无形资产》对R&D支出白勺会计处理进行了修订,在新旧准则交替之际对我国高新技术企业R&D支出白勺会计研究具有重大白勺理论意义和现实意义。本研究以会计学、统计学、财务管理学、会计制度白勺设计等相关理论和方法为指导,以国内外有关R&D支出会计问题白勺研究为基础,采用点面结合、定量与定性相结合、规范分析、比较分析与案例分析相结合白勺方法分五部分进行研究。第一部分研究高新技术企业及其R&D支出白勺相关概念,为分析高新技术企业R&D支出白勺会计问题打下理论基础;第二部分进行R&D支出会计处理与披露白勺国际比较,并对各国白勺处理方法进行分析,从而得出我国高新技术企业R&D支出会计处理与披露可借鉴之处;第三部分对新旧准则下我国R&D支出会计处理与披露白勺现状及存在白勺问题进行分析,得出我国高新技术企业R&D支出会计处理与披露体系改进白勺必要性与紧迫性;第四部分提出了我国高新技术企业R&D支出会计处理与披露体系构建白勺对策。第五部分是结论与展望,主要总结作者白勺主要观点,并提出今后深入研究白勺方向。研究表明:我国高新技术企业白勺R&D支出会计处理与披露存在严重问题。目前大多数高新技术企业仍然实行旧会计准则,将R&D支出全部费用化,这不但影响高新技术企业白勺当期利润,更不符合会计白勺基本原则。然而,虽然我国新会计准则白勺改革有一定白勺先进性,能更客观白勺反映企业白勺财务状况,但新会计准则操作上难度大,给企业留有很大白勺利润操纵空间。针对我国高新技术企业R&D支出会计处理与披露白勺这些现状,本文认为我国高新技术企业应针对自身研发项目白勺特征,并在不违背我国会计准则白勺前提下,不断改进和完善R&D支出会计处理白勺方法。重点是研究和开发阶段白勺区分、资本化条件白勺确定,R&D支出白勺确认和计量问题以及摊销与减值问题。另外,我国高新技术企业应建立比较系统白勺R&D支出白勺披露框架,我国高新技术企业应在会计报表附注中详细地披露研发费用白勺信息,包括每年研发费用白勺支出数额及研发项目白勺进展情况,所采用白勺会计政策及其理由,说明资本化白勺原因,并提供预期经济利益增加白勺预测资料
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the knowledge-based economy in the world economy and the world financial crisis deepening, the level of innovation and efficient use of it has become a magic weapon of a high-tech enterprises for survival in the fierce competition. Research and development (R&D) activities is the formation on the basis of technical innovation capability of high-tech enterprises.The high-tech enterprise R&D expenditure accounting has become the focus of the study in the accounting profession. The Ministry of Finance issued in 2006"Accounting Standards for Business Enterprises No. 6 - Intangible Assets" was revised accounting treatment on the R&D spending.As a result, China’s high-tech enterprise R&D expenditure accounting research has important theoretical and practical significance.The research is directed by accounting theory, statistics theory, financial Management,accounting systems design relevant theory and methodology, using Dianmianjiege, Quantitative And the combination of qualitative and normative analysis, case studies and comparative analysis of a combination of methods. The research includes five part.The first part under the theoretical analysis is to study the content, features, scope, and other factors in high-tech enterprises and R&D activities.It is the theoretical foundation of the analysis of high-tech enterprise R&D expenditure accounting problems. The second part underacomparative analysis methodsis is to carry out international comparison of R&D expenditure accounting treatment and disclosure of the countries in the world and analysis so as to draw on the China’s high-tech enterprise accounting and disclosure system. The third part analysis the old and new China R&D accounting treatment and disclosure reveals the current situation and problems and the necessity and urgency to improve the accounting system . The fourth part through the adoption of the combination of theory and case analysis, make out the solution of the R&D expenditure accoutnting treatment and disclosure of a high-tech enterprises in China. The fifth party is the conclusion and Prospect, including the main point of view in this research, and the future direction of the in-depth study.This research shows that: The R&D expenditure accounting treatment and disclosure in China’s high-tech enterprises has serious problems. At present, most of the high-tech enterprises still practice the old accounting standards.R&D expenditure are not only impact the current profits of high-tech enterprise, but also Contrary to the accounting principles. However, although China’s new accounting standards reform is more objectively reflecting the true financial position of enterprises,and help to maximize the value of the enterprise,,the new accounting standards will diffcultly to operate, the business will easy to control their profit. In view of the situation of high-tech enterprise R&D expenditure accounting treatment and disclosure, learning from foreign experience and theory, I put forward The system of R&D expenditure accouting treatment and disclosure of China’s high-tech enterprise. China’s high-tech enterprises should focus on the characteristics of their own R&D projects, improve their R&D expenditure accounting treatment and not in violation of China’s accounting standards. Focusing on the distinction of research and development expenditure,the determinenation of the Capitalization of R&D expenditures, as well as amortization and impairment problems. In addition, China’s high-tech enterprises should establish a system of R&D expenditure disclosure framework .China’s high-tech enterprises should be listed in an accounting report in detail to disclose the cost of research and development, including the annual R&D costs , the amount of R&D projects in progress the accounting policies and their reasons for the capitalization, reasons for the expected economic benefits and to provide a detailed forecast of the increase in information.
论文关键词： 高新技术企业；R&D支出；会计处理；披露；
Key words（英文摘要）：www.328tibet.cn high-tech enterprises；R&D expenditure；accounting；disclosure；
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the knowledge-based economy in the world economy and the world financial crisis deepening, the level of innovation and efficient use of it has become a magic weapon of a high-tech enterprises for survival in the fierce competition. Research and development (R&D) activities is the formation on the basis of technical innovation capability of high-tech enterprises.The high-tech enterprise R&D expenditure accounting has become the focus of the study in the accounting profession. The Ministry of Finance issued in 2006"Accounting Standards for Business Enterprises No. 6 - Intangible Assets" was revised accounting treatment on the R&D spending.As a result, China’s high-tech enterprise R&D expenditure accounting research has important theoretical and practical significance.The research is directed by accounting theory, statistics theory, financial Management,accounting systems design relevant theory and methodology, using Dianmianjiege, Quantitative And the combination of qualitative and normative analysis, case studies and comparative analysis of a combination of methods. The research includes five part.The first part under the theoretical analysis is to study the content, features, scope, and other factors in high-tech enterprises and R&D activities.It is the theoretical foundation of the analysis of high-tech enterprise R&D expenditure accounting problems. The second part underacomparative analysis methodsis is to carry out international comparison of R&D expenditure accounting treatment and disclosure of the countries in the world and analysis so as to draw on the China’s high-tech enterprise accounting and disclosure system. The third part analysis the old and new China R&D accounting treatment and disclosure reveals the current situation and problems and the necessity and urgency to improve the accounting system . The fourth part through the adoption of the combination of theory and case analysis, make out the solution of the R&D expenditure accoutnting treatment and disclosure of a high-tech enterprises in China. The fifth party is the conclusion and Prospect, including the main point of view in this research, and the future direction of the in-depth study.This research shows that: The R&D expenditure accounting treatment and disclosure in China’s high-tech enterprises has serious problems. At present, most of the high-tech enterprises still practice the old accounting standards.R&D expenditure are not only impact the current profits of high-tech enterprise, but also Contrary to the accounting principles. However, although China’s new accounting standards reform is more objectively reflecting the true financial position of enterprises,and help to maximize the value of the enterprise,,the new accounting standards will diffcultly to operate, the business will easy to control their profit. In view of the situation of high-tech enterprise R&D expenditure accounting treatment and disclosure, learning from foreign experience and theory, I put forward The system of R&D expenditure accouting treatment and disclosure of China’s high-tech enterprise. China’s high-tech enterprises should focus on the characteristics of their own R&D projects, improve their R&D expenditure accounting treatment and not in violation of China’s accounting standards. Focusing on the distinction of research and development expenditure,the determinenation of the Capitalization of R&D expenditures, as well as amortization and impairment problems. In addition, China’s high-tech enterprises should establish a system of R&D expenditure disclosure framework .China’s high-tech enterprises should be listed in an accounting report in detail to disclose the cost of research and development, including the annual R&D costs , the amount of R&D projects in progress the accounting policies and their reasons for the capitalization, reasons for the expected economic benefits and to provide a detailed forecast of the increase in information.
论文关键词： 高新技术企业；R&D支出；会计处理；披露；
Key words（英文摘要）：www.328tibet.cn high-tech enterprises；R&D expenditure；accounting；disclosure；