对自创无形资产研究开发费用核算的再思考

Afterthought about the Business Accounting of the Research and Development Expenses of Self-established Non-physical Assets

面对激烈的市场竞争,自创无形资产的研究开发费用日益增长。如何对其进行核算,是会计界争论的一个焦点。文章针对当前将自创无形资产研究开发费用作为当期费用处理核算过程中存在的问题,提出了改进的意见和建议。

In the face of the fierce market competition, the expense of researching and developing self-established non-physical assets rise increasingly. How to check and account it is a focus that the accounting field disputes. In view of the problems exist presently in the course of regarding the expenses of researching and developing self-established non-physical assets as expenditure in present period, the article puts forward the suggestions to improve such conditions.