浅议研发费用核算存在的问题与应对措施

Discussion on the Problems and Countermeasures of Research and Development Cost Accounting

高新技术企业是技术密集、知识密集的经济实体,随着全球科学技术水平的不断提高,高新技术企业已经成为全球经济发展的一个新的增长点,而研发投入的多少已成为衡量高新技术企业技术创新能力和技术开发能力的基本条件之一。如何完善、规范研发费用的核算,对企业发展建设极为重要。因此,针对研发项目名称管理、费用归集、费用流向、“三表”核对等方面存在的问题进行分析,并提出具体的应对措施,希望对高新技术企业研发费用核算及加计扣除政策的应用能起到一定的参考作用,从而降低税收风险。

High tech enterprises are technology intensive and knowledge intensive economic entities. With the continuous improvement of global science and technology level, high-tech enterprises have become a new growth point of global economic development, and the amount of R & D investment has become one of the basic conditions to measure the technological innovation ability and technological development ability of high-tech enterprises. How to improve and standardize the accounting of R & D expenses is very important for the development and construction of enterprises. Therefore, this paper analyzes the problems existing in R & D project name management, cost collection, cost flow and "three tables"check, and puts forward specific countermeasures, hoping to play a certain reference role in the application of R & D cost accounting and additional deduction policy of high-tech enterprises, so as to reduce the tax risk.