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随着市场经济的不断发展,企业逐渐成为科技创新的主体,科技创新成为企业应对激烈市场竞争的重要途径。这就增加了企业的研发费用,给会计处理带来了新的挑战。参照国际研发费用会计处理的经验和我国企业经济发展的现状,国家出台了相关的《企业会计准则第6号——无形资产》,对企业研发费用的会计处理做出了新的规定。这一相关政策的出台,改变了目前企业研发费用会计处理的局面,具有很强的现实意义。同时,相关企业也应该根据自身的发展特点,在新准则的指导下处理企业内部的研发费用。本文在简要叙述国际上研发费用会计处理的基础上,结合我国经济发展实际,力求在《企业会计准则第6号——无形资产》的指导下,为企业研发费用会计处理提出新的办法。
With the continuous development of market economy, enterprises have gradually become the main body of scientific and technological innovation, and scientific and technological innovation has become an important way for enterprises to cope with fierce market competition. This increases the R & D cost of the enterprise and poses new challenges to the accounting treatment. With reference to the experience of accounting treatment of international R & D expenses and the status quo of the economic development of our country’s enterprises, the State has promulgated the relevant Accounting Standards for Business Enterprises No. 6 - Intangible Assets, which sets new rules on the accounting treatment of R & D expenses. The introduction of this relevant policy has changed the current situation of corporate R & D expense accounting, with strong practical significance. At the same time, relevant enterprises should also handle the internal R & D expenses under the guidance of the new guidelines according to their own development characteristics. Based on a brief account of the accounting treatment of R & D expenses in the world and the actual economic development in our country, this paper seeks to propose a new approach for the accounting treatment of R & D expenses under the guidance of the “Accounting Standards for Business Enterprises No. 6 - Intangible Assets”.