北京市A公司研发支出增长奖励专项审计研究.docxVIP

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摘要

近年来，随着社会经济发展和财政收入的增长，政府部门对科创企业的补贴、奖励政策日益成为社会关注的焦点，提高财政支出效益和规范企业会计核算越来越重要。针对北京市A公司研发支出增长奖励专项审计的研究不仅有利于促进财政资金有效分配，提高财政支出使用效率，更有利于科创企业研发支出核算规范化、合理化。

本文以北京市A公司为研究对象，在对研发支出增长奖励进行阐述的基础上，对A公司的研发支出增长奖励的专项审计现状进行分析，发现A公司的研发支出增长奖励的专项审计中存在研发支出归集不准确、研发支出缺乏合理性、研发支出管理不够细化、研发项目披露格式不清晰等问题，并提出完善研发支出归集、优化研发支出管理、加强研发项目的对象化管理、明确研发信息的披露要求等措施。为公司在研发支出奖励申报时，提出相应的指导意见，进而提升A公司研发支出的真实性及合理性。

关键词：研发支出；增长奖励；专项审计；措施

Abstract

Inrecentyears,withthedevelopmentofsocialeconomyandthegrowthoffiscalrevenue,thesubsidyandincentivepoliciesofgovernmentdepartmentsforscienceandtechnologyenterpriseshaveincreasinglybecomethefocusofsocialattention,anditisincreasinglyimportanttoimprovetheefficiencyoffiscalexpenditureandstandardizeenterpriseaccounting.TheresearchonthespecialauditofRDexpendituregrowthrewardofBeijingACompanyisnotonlyconducivetotheeffectiveallocationoffinancialfunds,butalsotothestandardizationandrationalizationofRDexpenditureaccountingofscienceandtechnologyenterprises.

ThispapertakesBeijingACompanyastheresearchobject,analyzesthecurrentsituationofthespecialauditofRDexpendituregrowthrewardofCompanyA,andfindsthattherearesomeproblemsinthespecialauditofRDexpendituregrowthrewardofCompanyA,suchasinaccuratecollectionofRDexpenditure,unreasonablemanagementofRDexpenditure,uncleardisclosureformatofRDprojects,andputsforwardsomemeasures,suchasimprovingRDexpenditurecollection,optimizingRDexpendituremanagement,strengtheningtheobjectivemanagementofRDprojects,andclarifyingthedisclosurerequirementsofRDinformation.ForthecompanyintheRDexpenditurerewarddeclaration,putforwardthecorrespondingguidance,andthenenhancetheauthenticityandrationalityofcompanyAsRDexpenditure.

Keywords:RDexpenditure；growthincentives；specialaudit；measure

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189521绪论 1

36021.1研究背景 1

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