论文部分内容阅读
在知识经济时代,企业的竞争是创新的竞争,是知识产权的竞争,财务人员以及财务信息使用者以及国家相关部门也越来越关注对企业自主创新活动的财务计量及财务处理。企业在研发试制新产品(样品)存在多种可能性,有的可能没有研发成功,有的可能没有投放市场,有的可能已经对外销售,另外新产品的创新程度也各不相同,这样企业如何进行核算和账户处理就成为一个值得研究的课题,文章针对不同的情况提出了相应的处理方法,以期对相关企业有所启迪。
In the era of knowledge economy, the competition of enterprises is the competition of innovation. It is the competition of intellectual property. The financial personnel and users of financial information, as well as the relevant departments of the state, are also paying more and more attention to the financial measurement and financial treatment of the enterprises’ independent innovation activities. Enterprises in the development of new products trial (Pilot) there are many possibilities, and some may not have successfully developed, and some may not be put on the market, and some may have been sold abroad, while the degree of innovation of new products are also different, so how the business Accounting and account processing becomes a subject worth researching, and the article puts forward corresponding solutions to different situations in the hope of enlightening the relevant enterprises.