高新技术企业R&D支出会计政策选择的影响及建议  

Impacts and suggestions on the choice of accounting policies for R&D expenditures of high-tech enterprises

作　　者：林颖华[1] LIN Ying-hua(Chengyi College,Jimei University,Xiamen,Fujian 361021,China)

机构地区：[1]集美大学诚毅学院,福建厦门361021

出　　处：《河北工程大学学报（社会科学版）》2021年第1期15-19,共5页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：福建省中青年教师教育科研项目(社科类)编号:JAS170859;福建省社会科学规划项目(编号:FJ2019B100)。

摘　　要：高新技术企业在产业化发展和推动过程中,势必要以技术发展为核心,切实有效落实企业技术发展问题。在推动和落实企业高新技术发展过程中,R&D支出是衡量高新技术投入资产的重要财务计量指标,高新技术企业在R&D支出中的会计选择则直接表明具体投资资产使用的倾向性、高新技术项目资产量化中比重等问题,从而对高新技术产业投资资金使用带来直接影响。研究从高新技术企业R&D支出概况进行简要分析,进一步对高新技术企业R&D支出会计政策选择影响和建议展开深入分析,以期让高新技术企业R&D资产运用更加合理。In the process of industrialization and promotion of high-tech enterprises,it is inevitable to take technology development as the core and effectively implement enterprise technology development issues.In the process of promoting and implementing enterprise high-tech development,R&D expenditure is an important financial measure of high-tech input assets,and the accounting choices of high-tech enterprises in R&D expenditure directly indicate the tendency of specific investment assets use,the proportion in the quantification of high-tech project assets and other issues,thus bringing direct impact on the use of investment funds in high-tech industry.The study will briefly analyze the overview of R&D expenditure of high-tech enterprises,and further carry out an in-depth analysis of the impact of accounting policy choices and recommendations on R&D expenditure of high-tech enterprises,in order to make the use of R&D assets of high-tech enterprises more reasonable.

关 键 词：高新技术企业 R&D支出 会计政策 影响与建议 

分 类 号：F23[经济管理—会计学]