创新驱动发展战略下研发支出资本化的会计选择研究——来自A股制造业的经验证据  

A Research on Accounting Procedure Choice of R&D Spending Capitalization under Innovation-driven Development Strategy— The Empirical Data from A-share Listed Companies in Manufacturing Industry

作　　者：李华[1,2] 

机构地区：[1]铜陵学院会计学院,安徽铜陵244061 [2]中国人民大学商学院,北京100872

出　　处：《华东经济管理》2016年第7期179-184,共6页East China Economic Management

基　　金：国家社会科学基金项目(14BGL004)

摘　　要：研发支出资本化有利于创新驱动发展战略的实现。2006年会计准则采用了研发支出一定条件下资本化的做法,设置了"开发支出"一级账户;2015年新会计准则进一步肯定了研发支出资本化的做法。对2007-2013年中国A股制造业公司的"开发支出"项目进行统计性描述发现,研发支出资本化的公司数量和开发支出均值呈上升趋势,但总体上占比较低;实证研究发现,管理薪酬契约、监管契约、税收优惠对研发支出资本化的会计选择有较强的正向影响,且在不同经济背景和技术水平下呈现不同的影响特征值;而公司规模、系统风险只在特定环境下发挥作用。The capitalization of R＆amp;D spending is conducive to the realization of innovation-driven development strategy. The accounting standards of 2006 adopted development spending as capitalization under certain conditions and set up first level ac？counts of development expending. Furthermore,the accounting standards of 2015 further affirmed the practice of R＆amp;D spend？ing capitalization. The statistical description on the data of“development expending”item from the listed companies of build？ing industry from 2007 to 2013 showed that the number of companies with R＆amp;D spending capitalization and the amount of de？velopment expending are on rise,but the proportion is low on the whole. The empirical research shows that accounting proce？dure choice of R＆amp;D spending capitalization is affected positively by management compensation contracts ,supervision con？tracts and preferential tax. The different characteristics are presented under different economic background and technological level. Moreover,the company size and system risk only play a role in specific contexts.

关 键 词：创新驱动发展战略 研发支出 资本化 会计选择 

分 类 号：F275[经济管理—企业管理]