网络游戏公司研发支出资本化会计处理探讨——以中青宝为例

The Accounting Treatment of R&D Expenditure of Online Game Companies——A Case Study of Zhong Qingbao

研发支出的会计处理涉及会计人员的职业判断,资本化和费用化的不同会计处理会产生不同的经济后果,由此可能产生的盈余管理问题历来是业界和学界争论的焦点。以自主研发为主的网络游戏上市公司需要持续的研发投入,对研发投入风险管控不当会产生巨大的业绩压力,极易导致过度资本化行为。本文以中青宝公司研发支出的会计处理为例,探讨在会计实务中如何有效避免研发支出过度资本化。

The accounting treatment of R & D expenditure related to the accounting personnel professional judgment, the different accounting treatment will result in different economic consequences, the earnings management problem caused by this has always been the focus of industry and academic debate. Independent research and development oriented online games listed companies need to continue R & D investment, improper risk management and control of R & D investment will have a huge pressure to perform, can easily lead to over-capitalization behavior. This paper takes the accounting treatment of R & D expenditure of Zhongqingbao as an example, and discusses how to effectively avoid over-capitalized R & D expenditure in accounting practice.