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一般医药工业企业都会发生内部研究开发项目支出,对发生的研发支出如何进行科学合理的核算,特别是国家食药总局要求开展仿制药质量一致性评价,若一致性评价发生的研发支出全部费用化处理,会使企业未来几年的经营业绩大幅度下滑,财务报表也不能准确反映企业的财务状况和经营成果。这将直接影响到仿制药较多的我国医药企业在投资者、金融机构、政府部门和企业员工心目中的形象,也影响到企业未来的创新能力,甚至关系到企业能否可持续健康发展。本文通过对医药工业企业研发支出核算进行讨论分析,提出合理有效的会计核算方法,希望能提高医药工业企业研发支出核算水平,为医药工业企业可持续健康发展提供参考建议。
In general, the pharmaceutical industry enterprises will incur internal R & D expenditure, and conduct scientific and reasonable accounting of the R and D expenditures incurred. In particular, the State Food and Drug Administration will require the evaluation of the consistency of the quality of generic drugs. If the R & D expenditures incurred for the consistency assessment are fully expensed Processing, will make a substantial decline in the business performance of the next few years, the financial statements can not accurately reflect the financial status of enterprises and operating results. This will have a direct impact on the image of Chinese pharmaceutical companies with more generic drugs in the minds of investors, financial institutions, government agencies and employees, as well as their ability to innovate in the future. It will even affect the sustainable and healthy development of enterprises. In this paper, the medical industry research and development expenditure accounting analysis and discussion, put forward reasonable and effective accounting methods, hoping to improve the pharmaceutical industry R & D spending accounting level for the pharmaceutical industry, sustainable and healthy development of enterprises to provide reference.