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目前,我国经济在多方面表现出“新常态”阶段特征,利率市场化程度不断深化,诸多商业模式依托信息技术发生了本质变化,竞争性业务跨行业出现,互联网金融日益发展给传统金融业带来冲击,民营银行牌照逐步放开加剧银行业市场竞争,从而导致盈利增速进一步放缓。若要在这个内外竞争激烈的大环境中占有一席之地,创新能力至关重要。从这个角度出发,投入大量资金用于应用软件研发,支撑银行业务发展正是银行业积极进行创新活动的具体表现,而如何科学、合理的确认和计量这一投入,对银行正常运营至关重要。目前,软件研发费用会计处理是银行业困惑之一。对软件研发费用处理不当影响银行内部研发费用投入统计及产出分析,影响报表使用者对银行损益的解读。为妥善处理研发费用会计业务,财政部于2006年颁布了新企业会计准则,准则对研发费用会计处理进行了修订,将处理方法由费用化改为有条件的资本化。本文就银行软件研发费用资本化问题进行了探析,重点阐述研发费用资本化的相关概念,讨论新准则关于软件研发费用资本化的规定及存在的不足,提出了几点改进对策,目的是使银行业在软件研发费用会计处理方法应用方面更加科学、合理。
At present, the economy of our country has shown the characteristics of a “new normal” in many aspects. The degree of marketization of interest rates has been deepening. Many business models have undergone fundamental changes in information technology. Cross-sectoral competition has emerged and Internet finance has been increasingly developed. As a result, the private banking licenses gradually liberalized competition in the banking market, further slowing the earnings growth. To be in a position of great competition both inside and outside, innovation is crucial. From this perspective, putting a lot of money into research and development of application software to support the development of banking business is a concrete manifestation of the banking industry’s active innovation activities. How to confirm and measure this investment scientifically and reasonably is of great importance to the normal operation of banks . At present, accounting software development costs accounting is one of the confusion in the banking industry. Mishandling of R & D expenses affects the statistical and output analysis of internal R & D expenses of banks, affecting the users of the statements in interpreting bank profits and losses. In order to properly handle R & D expense accounting business, the Ministry of Finance promulgated a new accounting standard for business enterprises in 2006, which revised the accounting treatment of R & D expenses and changed the method of disposal from capitalization to conditional capitalization. This paper analyzes the capitalization of bank software R & D costs, focusing on the related concepts of R & D costs capitalization, discussing the new rules on the capitalization of software R & D costs and the existing problems, and puts forward some countermeasures to improve the bank’s Industry in the software development costs of accounting methods to deal with more scientific and reasonable.