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随着高新技术产业的不断发展,技术创新成为了提升高新技术企业市场竞争力的重要手段,从而使得科技研发工作显得尤为重要,甚至成为高新技术企业的命脉,但研发工作需要投入的资金相对较大,如何合理有效的把控研发工作的支出呢?这成为了目前高新技术行业广泛关注的问题,本文将从财务角度对研发支出工作进行细化分析,重点关注高新技术企业研发支出的会计处理现状、原因、应对及信息披露等问题。
With the continuous development of high-tech industries, technological innovation has become an important means to enhance the market competitiveness of high-tech enterprises, making R & D work even more important and even becoming the lifeblood of high-tech enterprises. However, R & D requires relatively more capital invested How to control the R & D expenditures reasonably and effectively? This has become a widespread concern of the high-tech industries. This article will analyze the R & D expenditures from a financial point of view, with a focus on the accounting treatment of R & D expenditures of high-tech enterprises Status quo, reasons, coping and information disclosure issues.