新会计准则对企业技术研发投入研究综述  

Research summary of new accounting standards on enterprise R&D investment

作　　者：王松芝[1] 

机构地区：[1]中国石油吉林石化公司研究院,吉林吉林132021

出　　处：《化工科技》2011年第3期84-86,共3页Science & Technology in Chemical Industry

摘　　要：研发费用的会计处理直接影响企业的经营成果与财务状况,作者在分析了研发支出的费用化与资本化及其不同影响的基础上,对研发费用处理提出了试探性的意见,以最大限度地体现新会计准则的思想。针对新准则的有条件资本化相关规定,从四个方面分析了新准则研发费用的处理对企业研发投入的影响,以更好地促进企业研发活动的开展。Accounting on RD expenses directly affects enterprise management performance and financial status.On the basis of analyzing the expenditure and capitalization of RD and their different influences,this paper put forward trial suggestions on RD expenses,in order to embody the thoughts of new accounting standards to the maximum extent.According to the related regulations of partial capitalizing in new accounting standards,analyzed the influence of RD expenses in new accounting standards on RD investment from 4 aspects,in order to promote the development of enterprise RD better.

关 键 词：新会计准则 研发费用 资本化 研发投入 

分 类 号：F275.2[经济管理—企业管理]