高新技术企业研发费用核算存在的问题与对策

Problems and Countermeasures of R&D Expenditure Accounting in High Tech Enterprises

为稳步提升企业研发能力,创建合理高效的资源配置机制,实现资金、人才、设备等要素的科学整合,越来越多的高新技术企业转变传统管理思维,将研发费用纳入财务核算体系,探索精细化的管理新模式。文章分析了高新技术企业研发费用核算存在的问题,并坚持问题导向,提出了相应的对策,以供参考。

In order to steadily improve the R&D capabilities of enterprises,create a reasonable and efficient resource allocation mechanism,and realize the scientific integration of funds,talents,equipment and other elements,more and more high-tech enterprises have changed the traditional management ideas,incorporated R&D expenses into the financial accounting system and explored the new model of refined management.This paper analyzes the existing problems in the accounting of R&D expenses of high-tech enterprises,and puts forward corresponding countermeasures for reference.