关于高新技术企业研发费用分摊及科目设置的探讨

Discussion on the Cost-sharing and Subjects Setting of Research and Development of High-tech Enterprises

中国高新技术企业发展迅速，我国对于不同的研发项目共同发生的费用如何进行分摊没有做出明确规定。笔者在此发表一点自己的见解。同时，对研发费用核算中科目的设置提出一点看法，以期对实务工作者提供一点帮助。

The rapid development ofhigh-tcch enterprises in China, and how to apportion the cost of different research and development projects did not make clear, the author published some of his own opinions, views, set of subjects in the research and development of cost accounting, hope to provide a little help for practitioners.