研究开发费资本化的知识产权界限  

On the Capitalization of R&D Expenditure with Intellectual Property as the Boundary

作　　者：管萃竹 GUAN Cuizhu(The University of Tokyo,Tokyo 113-0033)

机构地区：[1]东京大学,东京113-0033

出　　处：《中国发明与专利》2020年第7期21-29,共9页China Invention & Patent

基　　金：国家社会科学基金项目(19BFX145)的阶段性研究成果。

摘　　要：研究开发费资本化不外乎全部费用化、有条件资本化、全部资本化3种模式,其中有条件资本化为国民账户体系和多数国家会计准则所接受,但资本化的力度和条件有所不同。为了充分反映企业的盈利能力和市场价值,提高相关会计信息的质量和可比性,有必要将研究开发费强制性资本化为知识产权产品,以能否创造知识产权为其资本化条件,以该知识产权的申请日或完成日为其资本化的时间界限,并充分公开该知识产权的相关会计信息。The capitalization of R&D expenditure is nothing more than three modes:all expensing,conditional capitalization and all capitalization.Among them,the conditional capitalization is accepted by the System of National Accounts and accounting standards of most countries,in which the strength and conditions of the conditional capitalization are different.In order to fully reflect the profitability and market value of an enterprise and improve the quality and comparability of relevant accounting information,it is necessary to force the capitalization of R&D expenditure into intellectual property product,take whether or not to create intellectual property rights as the capitalization condition,take the application or completion date of the intellectual property as the capitalization time boundary,and fully disclose the relevant accounting information of the intellectual property.

关 键 词：研究开发费 知识产权 资本化 国民账户体系 会计准则 

分 类 号：F204[经济管理—国民经济]