创新驱动发展战略下福建省高新技术企业R&D支出会计政策选择的影响研究

Influence on Accounting Policy Choice of R&D Expenditure of High-tech Enterprises in Fujian Province under Innovation-driven Development Strategy

实施创新驱动发展战略是实现中华民族伟大复兴的复兴的必由之路。而高新技术企业是践行创新驱动发展战略的重要领地,我国的高新技术企业具有一定的特殊性,需要经过相关部门的认定。同时,R&D支出是体现高新技术企业研发核心的重要会计指标。福建省高新技术产业在R&D支出主要有人才投入与具体项目投入两方面。目前高新技术企业对R&D支出会计政策的选择可能带来费用化与资本化主观差异、无形资产支出量化差异、具体项目资产比例差异等影响,据此,本文提出了R&D支出向研究阶段倾斜、向可费用化具体项目倾斜、利用政府补贴抵消、设置具体下级会计项目等建议。

The innovation-driven development strategy is the only way we have to pass to realize the great rejuvenation of the Chinese nation. The high-tech enterprises are one of the important fields in which innovation-driven development strategy is adopted. In China, the high-tech enterprises need to be authorized because of their special nature. And R&D expenditure is an important accounting index reflecting the core of R&D of high-tech enterprises. It mainly involves investments in personnel and specific project in the high-tech industry in Fujian province. High-tech enterprises’ choice of accounting policy may lead to subjective differences concerning expensed cost and capitalized cost, and differences in quantifying intangible assets expenditure and in capital ratio of specific projects. On these grounds, such suggestions are offered as following.Preference should be given to study phase and to specific projects with expensing cost in R&D investment;government subsidies be utilized;and specific accounting projects is set in the lower level.