在知识经济时代,研发费用在企业总支出中的比重正在逐年增长,于是对研发费用的合理确认与计量就显得格外重要。而在2006年初新颁布的准则中,研发费用的处理也有了新的变化。在这里,笔者就新旧准则在研发费用问题上的差异以及对今后企业发展的影响提出了一些自己的看法。 In the era of knowledge-based economy, the proportion of R & D expenses in the total corporate expenditures is increasing year by year, so it is particularly important for the R & D expenses to be reasonably confirmed and measured. In the newly promulgated guidelines in early 2006, new changes have also taken place in the handling of R & D expenses. Here, I put forward some of my own views on the differences between R & D costs and new and old standards in the future development of enterprises.