科研院所改制后研究与开发费用核算方法探讨

Discussions on Settlement Method of Research & Development Expense After Institute Reform

科技企业的研发费现按“费用化法”核算 ,收入和费用不能正确配比 ,会计信息失真。且由于科技企业的研发费较大 ,故建议采用“有条件的资本化法”进行核算 。

In technological enterprises, the R&D funds are settled by current “expense method”, which causes the mismatch of income and cost and the accounting information does not reflect the exact status. Besides, the R&D funds are always large investments in technological enterprises. It is thus suggested to adopt “conditional capitalized method” for settlement so that the real accounting information is reflected.