浅析研究与开发费用的会计处理

A PRELIMINARY STUDY OF ACCOUNTING TREATMENT OF R&D (RESEARCH AND DEVELOPMENT) EXPENDITURES

在市场经济条件下,研究与开发活动对企业的经营具有举足轻重的作用,各企业在研究与开发项目上的投入逐渐提高,对研究与开发费用的会计处理也就成了会计理论界与实务界争论的焦点。本文拟在借鉴各国有关规定和现行的处理上,提出一种改进处理方法,并针对我国的现实情况,提出一些建议。

In any market economy, the activities of research and development (R&D) are of vital importance to the success of management of the enterprise and, therefore, most corporations have steadily increased their investment in research and development. As a result, accounting treatment of R&D funds has become a topic under heated discussion in accounting theory and practice. Referring to the relevant regulations in many countries and the practice in China, the authors put forward an improved method of accounting treatment and offer some proposals to handle actual problems.