软件企业研发费用资本化案例研究与思考

Research and Reflections on the Case of Research and Development Expenses Capitalization in Software Enterprise

随着科学技术的进步,软件产品更新迭代的周期不断缩短,市场竞争越来越激烈。软件企业为保持市场份额和竞争力,不断加大自己的研发投入,研发费用的投入在软件企业的全部投入中占比较高。软件企业的管理层和财务人员在研发费用的会计处理中,就是否进行研发费用资本化、如何恰当区分研究阶段与开发阶段存在不同的见解。据此,论文在探讨会计准则有关规定的基础上介绍了软件企业研发费用资本化的现状,结合实际案例分析了不同的研发费用会计处理方式对软件企业产生的影响,提出了软件企业研发费用资本化的可行途径,以供参考。

With the progress of science and technology,the cycle of software product update and iteration is continuously shortened,and the market competition is becoming more and more fierce.In order to maintain the market share and competitiveness,software enterprises continue to increase their own investment in research and development.The investment of research and development expenses accounts for a relatively high proportion of the total investment of software enterprises.In the accounting treatment of research and development expenses,the management and financial personnel of software enterprises have different opinions on whether to capitalize the research and development expenses and how to properly distinguish between research stage and development stage.In this regard,based on the discussion of the relevant regulations of accounting standards,this paper introduces the current situation of the capitalization of research and development expenses in software enterprises,analyzes the impact of different accounting treatment methods of research and development expenses on software enterprises combined with the actual case,and puts forward the feasible ways of the capitalization of research and development expenses in software enterprises,for reference.