论研究开发支出的特征及会计处理  

On Expenditure Characteristics and Accounting Handling During Research & Development

作　　者：胡爱花[1] 药恩情[2] 

机构地区：[1]中北大学科技产业处,山西太原030051 [2]中北大学法学系,山西太原030051

出　　处：《中北大学学报（社会科学版）》2006年第1期20-23,共4页Journal of North University of China：Social Science Edition

摘　　要：知识经济时代,无形资产将是企业潜在的一笔巨大财富,最能够体现企业的综合实力,所以企业研究开发无形资产的支出也将越来越多。而研究开发支出与一般投资相比又具有难以计量,支出不确定等特点,从而就有人利用研发支出人为调节利润。因此研发支出的会计处理也就备受人们关注,研发支出的会计处理的核心问题是将该项支出资本化还是费用化。我国会计准则对研发支出采取了费用化的处理办法,国际会计准则则规定研发支出采取资本化的办法。笔者通过对两种方法的分析比较,认为随着知识经济时代的到来我国对研发支出应采取资本化和费用化相结合的会计处理方法。In knowledge economy era, intangible assets will be potential and huge wealth to enterprise, which can embody their comprehensive capacities, so enterprises put increasing expenditures on research and development of intangible assets. However compared with general investment, it is difficult for the expenditures to be calculated, a part form being uncertain. Thus expenditure research and development made use of regulating profits artificially. As a result, their accounting process has aroused people＇s great concern. The core problem of their accounting process is whether to capitalize or expense the expenditures. According to Chinese accounting norms expenditures on research and development are processed by expensing while international accounting norms regulates that they should be capitalized. By analyzing and comparing these two methods, the authors think that capitalization and expensing should be combined to process expenditures on research and development in our country at the advent of knowledge economic era.

关 键 词：研究开发支出 特征 资本化 费用化 

分 类 号：F275[经济管理—企业管理]