论研发费用的会计处理.docVIP

论我国研发费用的会计处理武汉辦證/【摘 要】在知识经济时代下,随着我国产业结构的不断调整与完善, 可以预见我国企业的研发活动将会更加频繁，研发费用将会不断加大投入, 以增强技术创新能力。因此，研发费用的会计处理对企业的影响也会越来越大。 2006年2月15日颁布的新会计准则中，对研究和开发支出的会计处理的修改体现了我国会计准则与国际会计准则趋同的趋势。 本文通过对研发费用的会计处理的国际间比较以及新旧准则的比较，分析会计准则修改的合理性和和缺憾，探索适合我国的研发费用的会计处理方法。 关键词：研发费用，会计处理，各国准则，新旧会计准则，比较 Abstract In the times of informational economics, as the industrial structure of our country improves continuously, it can be forecasted that the Ramp;D activities of the enterprises will be more frequent, and the investment in Ramp;D expenditure will be more. That will help the enterprises to enhance their abilities of technology innovation. Thus, the accounting settlement of Ramp;D expenditure will influence them more and more. In the new accounting standards issued on Feb.15, 2006, the amendment about the accounting methods of Ramp;D embodies the trend of approximation between Chinese accounting standards and International accounting standards. The text will analyze the rationality and the deficiency about this amendment of accounting methods for Ramp;D through comparison between the new one and the old one. Then it will also explore the suitable accounting methods of Ramp;D expenditure for China. Key words: Ramp;D, accounting treatment, International accounting standards, China?s New Accounting Principles, comparison 目录 一、序言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 二、文献回顾#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 三、对研发活动的含义、过程、特征的研究#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226