研发支出资本化盈余管理问题及其对策——以微芯生物为例

Research and Development Expenditure Capitalization Earnings Management Issues and Countermeasures

近年来,医药制造业快速发展,随之研发支出大规模资本化开展盈余管理行为越来越多。但会计准则对于研发支出盈余管理行为的约束力度较大,难以满足财务报表准确性的要求。因此,以微芯生物为案例研究对象,运用六何分析法,对案例对象(WHO)、异常年份(WHEN)、具体项目(WHERE)、原因(WHY)、具体行为(WHAT)、管理手段(HOW)六个方面进行思考,从对象到原因,再到数据异常的细节,对企业盈余管理的行为进行分析,识别其盈余管理方法,并针对目前存在的问题给出建议。

In recent years,the pharmaceutical manufacturing industry has developed rapidly,and the large-scale capitalization of R&D expenditure to carry out surplus management behavior is increasing.Accounting standards exert strong constraints on R&D expenditure surplus management behavior,which is difficult to meet the requirements of the accuracy of financial statements.This paper takes microcore biology as the case study object,using six analysis method,case object(WHO),abnormal year(WHEN),specific project(WHERE),the reason(WHY),specific behavior(WHAT)in six aspects,from the object to the reason,to the details of the data abnormality,analyze the enterprise surplus management behavior,identify the surplus management method,and give three Suggestions for the existing problems.