生物育种研发支出的会计选择:资本化与费用化  

Accounting Choices for Biotechnology Research and Development Expenditures:Capitalization versus Expense

作　　者：王彩[1] 吴雪青 Wang Cai;Wu Xueqing(Shaoxing Vocational&Technical College,Shaoxing,312000)

机构地区：[1]绍兴职业技术学院,绍兴312000

出　　处：《分子植物育种》2024年第2期459-464,共6页Molecular Plant Breeding

基　　金：浙江省教育厅访问工程师“校企合作项目”(FG2022189)资助。

摘　　要：本研究深入探讨了生物育种研发支出的会计选择,具体研究了资本化和费用化这两种不同的会计方法。本研究详细分析了这两种方法的优势和劣势,以及它们对公司、投资者和决策者的潜在影响。资本化有助于提高资产负债表的质量,但可能带来更多复杂性和税务问题。而费用化有助于提升短期盈利和现金流,但可能导致长期创新潜力被忽视。本研究还考察了公司规模和类型、法规和行业标准,以及研发项目性质和可量化性等多个因素对会计选择的影响。本研究突出了监管机构的角色,提出政策建议和未来研究方向,以协助公司更明智地应对这一关键的会计决策。This paper delves into the accounting choices for research and development(R&D)expenses in the field of biotechnology,specifically examining capitalization and expensing as two distinct accounting methods.The article provides an in-depth analysis of the advantages and disadvantages associated with these methods and their potential impacts on companies,investors,and decision-makers.Capitalization enhances the quality of the balance sheet but may introduce greater complexity and tax considerations.On the other hand,expensing aids in short-term profit and cash flow but could lead to the neglect of long-term innovation potential.Additionally,the paper investigates the influence of factors such as company size and type,regulations and industry standards,as well as the nature and quantifiability of R&D projects on accounting choices.Lastly,the article highlights the role of regulatory bodies,offering policy recommendations and future research directions to assist companies in making informed accounting decisions.

关 键 词：生物育种 会计选择 研发支出 资本化 费用化 

分 类 号：F324.6[经济管理—产业经济] F302.6