对现行企业研发费用会计处理的思考

Thoughts on Currert Accounting Processing in Research and Development Fee of Enterprises

现行会计制度对研发费用一律资本化的做法 ,存在诸多问题。应适当划分研究和开发活动 ;开发费用应有条件资本化 ,并在会计制度中增设“开发成本”“开发风险准备”两个帐户进行核算 ;做好研发费用信息披露工作 ;国家有关部门应单独制订《研究和开发费用》具体准则。

As for the capitalization for the fee concerning R&D, there exist many problems. Research and development should be separated appropriately. The fee concerning development should be capitalized under certain circumstances. The information disclosing of the R&D fee should be conducted well. The relative state departments should enact the concrete rules‘FEE CONCERNING R&D’ separately.