电力企业在我国的国民经济中起着至关重要的作用。对企业进行内部控制研究已经成为电力企业公司治理的重要手段,也是衡量其作为现代企业管理水平的重要标志。本文首先通过对比国际国内新准则下研究开发费用的会计处理方法,继而分析了不同方法的优缺点及对企业的影响,最后针对研发费用资本化实际操作的难度提出了解决这一问题的有效解决措施。 Electric power enterprises play a crucial role in our country’s national economy. Research on the internal control of enterprises has become an important means of corporate governance in electric power enterprises, as well as an important indicator of its management as a modern enterprise. First of all, this article analyzes the advantages and disadvantages of different methods and their impact on the enterprises by comparing the accounting treatment of research and development costs under the new international and domestic standards, and finally puts forward an effective solution to this problem in view of the difficulty of capitalization of R & D expenses Measures.