知识经济条件下研发费用的会计处理

Accounting on R＆D expenses under knowledge economy.

研究开发费用的会计处理向来是会计理论界与实务争论的焦点。在知识经济条件下，研究开发费用所占比重日益增大，对其不同的会计处理不仅会严重影响会计报表的可比性 ，而且还会影响企业以至一个国家的发展。从各国与此有关的规定和会计处理出发，并结合 知识经济条件下研发活动的新特点，就此问题提出设想。

The accounting of R＆D expenses is always the focus to discuss bet we en theoretics and practices of accounting. In knowledge economy times,the ratio of R＆D expenses becomes more and more, the different accounting to them not onl y affect the comparison of financial statement, but also affect enterprises up t o one nation's development.This paper first discusses the concerned regulation a nd accounting of other country, and analyzes the new characteristic of R＆D expe nses in knowledge economy, then puts forward a few ideas in allusion to these pr omblems.