研究开发支出会计处理对企业绩效的影响——基于上市高新技术企业的实证分析  

The Effect of R&D Accounting Methods on Enterprise Performance

作　　者：吴云端[1] 

机构地区：[1]广东肇庆学院,广东肇庆511445

出　　处：《财会通讯（下）》2014年第8期7-10,共4页Communication of Finance and Accounting

基　　金：广州市哲学社会科学发展"十一五"规划项目(项目编号:09B21)资助

摘　　要：本文以2007年至2012年A股上市高新技术企业的数据,分析了有条件资本化、费用化和资本化这三种研究开发支出会计处理对企业绩效的影响。结果表明,在研发投入当期,三种会计处理方式与企业绩效均负相关,但资本化会计处理在第2年与企业绩效的关系即转为正相关,而费用化会计处理和有条件资本化会计处理在第3年才转为正相关。说明研究开发支出会计处理方式对企业绩效均具有滞后效应,但资本化会计处理对企业绩效的提升速度快于费用化会计处理。This paper analyzed the effect of conditional capitalization,expenditure and capitalization on enterprise performance using data of public company with high technique of 2007-2012.The results are:these three accounting methods all have negative correlation with enterprise performance on the first period,and this negative correlation of capitalization accounting method with enterprise performance change to positive correlation on the second period,and the negative correlation of expenditure accounting method with enterprise performance change to positive correlation on the three period.The results indicate that R&D accounting methods have lag effect on enterprise performance,and capitalization accounting method improves enterprise performance more faster than expenditure accounting method.

关 键 词：研究开发支出 有条件资本化 费用化 资本化 企业绩效 

分 类 号：F275[经济管理—企业管理]