企业研发费用归集规定的比较分析

Comparison and Analysis on R&D Stipulated by Collection Method

近两年,国家出台了一系列研发费用管理方面的政策规定。企业在归集研发费用时,应根据不同的归集目的,选择不同的归集依据,企业研发费用归集依据的不同政策规定既存在相似之处,又有着明显的差异。对各种政策规定进行比较分析,准确界定研发费用的归集范围及构成要素,有助于企业加强研发费用管理,准确归集研发费用,以便于提供真实准确的会计信息,享受国家税收优惠政策。

In order to strength the management of R＆D and eolleet them exactly, collection method of research and development expenditures have been compared according to various policies and rules.