高新技术企业研究与开发费用会计处理探讨

Accounting Operation of Research and Development Expenses in Hi-tech Enterprises

和传统产业相比，高新技术企业的研究与开发费用数额巨大，因而这种费用的正确会计处理对高新技术企业的发展特别重要。目前，我国高新技术企业研究与开发费用的核算是采取费用化的做法。这种方法虽符合谨慎性原则，但也存在着使企业无形资产的帐面价值残缺不全，无法正确计算各个会计期间的经营成果，从而助长企业短期行为等弊端，已不适应高新技术企业研究开发活动的客观要求。改革现行的研究与开发费用会计处理方法，采用“实际结果决定法”

In comparison with the traditional industries,hi-tech enterprises expend a lot on research and development.Therefore,correct operations of these expenses are essential to the development of hi-tech enterprises.Currently,in China,a method of fiscal-period cost belonging to the given period is used in the accounting of these expenses.This method,though in conformity with the principle of prudence,admits of such disadvantages as incomlete book value,difficult handing in accounting and encouraging unwholesome short-period behaviour,etc,and accordingly,no longer caters to the objective requirements of research and development in these enterprises.It is suggested that the currently-used method be reformed and the method of ″practical effect determining things″ be adopted.