企业研发支出资本化的核算管理研究——以某大型企业为例  

Research on the Accounting Management of the Capitalization of Enterprise R&D Expenditures

作　　者：朱永娟 王龙丰 李有华 张冰石 ZHU Yong-juan;WANG Long-feng;LI You-hua;ZHANG Bing-shi(State Grid Energy Research Institute Co.,Ltd,Beijing 102200)

机构地区：[1]国网能源研究院有限公司

出　　处：《财务与金融》2023年第1期1-6,共6页Accounting and Finance

基　　金：国家电网有限公司科技项目“集团型企业研发投入管控关键技术研究”(编号:1400-202257239A-1-1-ZN)阶段性成果。

摘　　要：研发是企业开展自主创新、获取竞争优势的必由之路。近年来,企业研发投入增长迅速,创新价值加成效应逐渐提升,研发成果价值规范管理的重要性愈发凸显。由于研发组织方式多样和研发成果不确定,研发支出资本化的核算管理面临多方面难点。本文结合大型企业研发活动管理实践,提出了明晰研发支出资本化核算范围、规范研发支出资本化核算关键环节要求、理顺业务流程、完善业财协同机制等改进措施,以期为企业研发支出资本化核算、研发成果价值精准反映提供参考。R&D is the only way for enterprises to carry out independent innovation and obtain competitive advantage.The R&D investment of enterprises has increased rapidly,the value-added effect of innovation has gradually increased,and the importance of standardized management of R&D results has become more and more important in recent year.The accounting management of R&D expenditure capitalization faces many difficulties due to the diversity of R&D organization and the uncertainty of R&D achievements.This paper puts forward measures such as clarifying the scope of R&D expenditure capitalization accounting,standardizing the requirements of key nodes in capitalization accounting,rationalizing business processes,and improving the coordination mechanism between business and finance combined with the management practice of R&D activities of large enterprises.It is expected to provide a reference for the standardized accounting of the capitalization of R&D expenditures and the accurate reflection of the value of R&D achievements.

关 键 词：研发支出 会计核算 资本化 费用化 

分 类 号：F234[经济管理—会计学]