新经济时代研究与开发支出资本化会计处理

Research on R&D Expenditure Capitalized in New Economy Times

新经济时代应根据企业研究与开发支出表现出来的新特点 ,将研究与开发支出资本化。这种方法符合资产确认的可计量要求 ,遵循了划分收益性支出与资本性支出原则、收益与费用配比原则、真实性原则和一致性原则的要求 ,具有较强的相关性 ,能更好地满足信息使用者的信息需要。

This paper discusses the limitations of the accounting method of R&D expenses, based on comparatively analyzing accounting methods of R&D expenditure, and suggests that R&D expenditure should be capitalized in new economy times. The method accords with distinguish of revenue expenditure and capitalized expenditure concept, reliability concept, match revenue and expenses concept, consistency concept, relevance concept, and fulfills the requirements of accounting information users. Finally, the article conceives a framework how to capitalize R&D expenditure.