浅析现代企业技术研发费用的会计处理

Brief Analysis on the Accounting Treatment of R&D Cost in Modern Enterprises

在国际经济一体化的环境下,加强现代企业的核心竞争力成为企业持续稳定发展的关键。在此背景下,现代企业越来越重视技术的研发,技术研发费用占企业总支出的比重也越来越大。而对技术研发费用的会计处理恰当与否,直接关系到财务报告的质量,也影响到企业对发展决策判断与制定的正确与否。因此,结合我国技术研发费用的会计处理及存在问题,对现代企业技术研发费用的特点进行分析,并提出相应的措施,对现代企业的管理具有积极意义。

Under the international economic circumstances of economy globalization and integration, strengthening the core competitiveness of modern enterprises is the key of sustainable and steady development. As one of the most important factors for the success of enterprises, technology research and development is obtaining more and more attention, and the costs on this is representing a higher proportion of total expenditure. Whether enterprises can treat research and development cost appropriately has a close relation to the quality of financial report and the decision- judgment and decision-making of enterprises＇ development. Therefore, combining the accounting treatment of tech- nology research and development and the existing problems, analyzing the features of technology research and de- velopment costs in modem enterprises and putting t forward its corresponding measures has beneficial meanings to the administration of modern enterprises.