临床试验CRO公司研发费用核算问题与对策

Problems and Countermeasures of R&D Expense Accounting in Clinical Trial CRO Company

随着医药行业的不断发展,国家相继出台了一系列产业政策鼓励医药行业的研发与技术创新,在医药研发中处于重要地位的临床试验CRO公司也进入了规范化发展时代。CRO公司通过研发临床监察服务与项目管理的专业化系统平台,提高了公司临床试验项目管理能力,有利于抓住市场发展机遇。而研发费用的核算与管理、研发费用加计扣除等税收政策对CRO公司的发展亦有重要影响。基于此,阐述了研发活动的税收优惠对公司发展的影响,分析了临床试验CRO公司研发费用核算存在的问题,并提出了相应的解决对策。

With the continuous development of the pharmaceutical industry,the government has successively introduced a series of industrial policies to encourage research and technological innovation in the pharmaceutical sector.Clinical Research Organizations(CROs),which play a crucial role in pharmaceutical research and development,have entered an era of standardized development.By specializing in the development of clinical monitoring services and project management through professional system platforms,CROs have enhanced their capabilities in clinical trial project management,which is conducive to seizing market development opportunities.In addition,the calculation and management of research and development(R&D)expenses,as well as tax policies such as R&D expense deduction,significantly influence the development of CRO companies.Based on this,this paper elucidates the impact of tax incentives for R&D activities on the company's development,analyzes the problems existing in the R&D expense accounting of clinical trial CRO companies,and proposes corresponding countermeasures for resolution.