论企业研究与开发费用会计处理问题.docVIP

论企业研究与开发费用会计处理问题 摘 要 随着世界经济一体化的推进和发展 关键词：会计处理；开发费用；资本化；核算原则 Research and development costs of the accounting treatment of business ABSTRACT With the knowledge economy era, a huge amount of research and development costs of enterprises, the correct accounting treatment of business development. The continuous development of science and technology, increasing competition among enterprises, especially between enterprises and quality of product variety competition intensified, the development of advanced science and technology plays an increasingly important role. Therefore, many companies have invested huge sums of money for research and development activities. Therefore, the international research and development costs on the accounting treatment has formed a set of international methods. Research and development costs of the accounting approach，Meet certain conditions should be the capital of the models and the full cost of the model. This is also the current cost accounting practices as a business management expense. This article first international research and development costs of the accounting treatment described, the actual situation in our country, to discuss the cost of dealing with the reality in China caused by conflicts. Through the conceptual framework of accounting principles and accounting analysis, research and development costs for the enterprise to discuss the accounting treatment. Keywords：Accounting；Development costs；Capitalization；Accounting principles 目 录 一、国际上对研究与开发费用的会计处理方法 1 （一）符合一定条件的资本化模式 1 1.有条件的资本化概述 1 2.有条件的资本化优点 2 3.有条件的资本化局限性 2 4.有条件的资本化改进建议 2 （二）全部费用化模式 2 二、研究与开发费用的含义及会计处理方法 3 （一） 研究与开发费用的含义 3 （二） 研究开发费用的会计处理政策 3 1. 企业对开发费用的入账处理 4 2．对确认费用有两条具体标准 5 3. 研究开发费用的税务处理政策 5 4.企业对研究开发费用的账务处理 6 三、我国的研究与开发费用准则及其展望 8 （一）现行研究开发费用会计处理存在的弊端 8 （二）研究开发费用会计处理的建议 9 四、结束语 9 参考文献 10  论企业研究与开发费用的会计处理问题 社会生产的发展过程也就是价值创造、评价和分配的循环过程。在知识经济时代创造价值的关键要素已不是劳动和土地。知识创造、运用能力已经成为企业发展壮大的重要因素。如果说过去企业的价值主要是企业所控制和拥有的实物资源，这些资源可以通过财务报告大致准确地反映，那么知识经济时代企业的价值主要体现为知识成果的创造