高新技术企业研发支出会计问题研究  

Research on R&D Expenditure Accounting Issues in High-tech Enterprises

作　　者：张维今[1,2] 王钰[1,3] Zhang Weijin Wang Yu

机构地区：[1]沈阳大学国际学院经济管理系 [2]东北大学工商管理学院 [3]东北大学马克思主义学院

出　　处：《理论界》2016年第9期110-115,共6页Theory Horizon

摘　　要：我国在"十三五"计划中提出,优化产业结构,从投资驱动转为创新驱动。而高新技术产业就是我国调整产业布局并且推动经济转型的重要手段,为了增强国家以及企业的科技自主创新能力,就一定要加快我国高新技术产业的发展。与此同时,高新技术企业的研发支出日益加大,企业也越来越多地关注到研发支出会计处理的相关问题。我国会计准则虽然规定了如何对企业研发支出进行会计处理,但是仍然存在着研发支出资本化实际操作难、研发费用信息披露方式不规范、研究阶段全部费用化影响会计利润和企业高管人员及财务人员专业水平不足等具体的实务操作中的问题,因此,解决我国高新技术企业的研发支出问题是提高我国经济水平所必须的。13th Five Year＇ plan has come up with that we should not only adjust the industrial structure but also shift the growth model from investment driven to innovation d^ven.High -tech industry has become a vital method to promote economic transition and to adjust the industrial distribution.In order to enhance the capability of independent innovation of country and corporate, accelerating the development of the high and new technological industries is indispensable.Meanwhile the high and new technological enterprise is amplifying its R＆D input and paying more attention to the accounting problems about research and development.Although our country＇ s accounting standard has stipulated the accounting treatment about the R＆D expense, there are many practice problems such as non-standard accounting information disclosure.As a result, solving the problems about R＆D expenses of high and new technological is imperative.

关 键 词：高新技术企业 研发支出 资本化 

分 类 号：C93[经济管理—管理学]