研发投入资本化、净资本化与避免亏损、平滑利润动机——基于中国上市公司的经验证据  

Capitalization and Net Capitalization of R&D Expenditure and Motive of Avoiding Losses and Smoothing Profits

作　　者：柯东昌[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财会通讯（下）》2013年第1期37-40,共4页Communication of Finance and Accounting

摘　　要：本文以深沪市2007年至2009年披露了研究开发支出资本化金额和费用化金额的上市公司为样本,考察了现行研发投入会计处理方法选择的避免亏损、平滑利润动机。结果发现:接近亏损的微利公司,越倾向于把研发费用资本化处理,以提高当期利润来粉饰财务报告,即存在避免亏损动机;连续高盈利的公司越倾向于R&D的费用化处理,以降低当期利润,即存在平滑利润动机。Taking the listed companies whose annual reporting disclosed the amount of capitalization and expensing of R&D expenditure from 2007 to 2009,as sample, this article inspected the motive of avoiding losses and smoothing the profit when companies chose accounting method of R&D expenditure. Through research, the article draws the following conclusions: the company which are close to losses but have small profits, the more inclined to capitalization method of R&D expenditure in order to increase profits of the current financial reporting, which also indicates the company exist the motivation of avoiding loss; the company have high profits continuously, more inclined to expensing treatment of R&D expenditure in order to lower current profits, which also indicates the company exist the motive of smoothing profits.

关 键 词：研发投入 资本化 避免亏损 平滑利润 

分 类 号：F832.51[经济管理—金融学] F273.1F224