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知识经济时代的一个显著特点是高新技术产业在国民经济中的地位日渐突出,研究和开发活动作为提高经济效率和扩大市场空间的有效手段受到企业的普遍重视,研究和开发费用在各项支出中所占比重不断攀升。但目前的会计理论和会计方法在这方面的研究未能跟上经济形势的发展变化,我国尚未制定企业研究和开发费用准则,现有的制度规定也不甚全面合理,企业对研究和开发费用的会计处理方法五花八门,对此类信息的报告披露也很不充分。本文就此谈一些粗浅的看法。
A notable feature of the era of knowledge-based economy is the high-tech industry’s position in the national economy has become increasingly prominent, research and development activities as an effective means of improving economic efficiency and expanding market space by the enterprises of universal attention, research and development costs in various expenditures The proportion of rising. However, the current accounting theory and accounting methods in this area failed to keep pace with the development and changes in the economic situation, our country has not yet developed guidelines for the cost of research and development, the existing rules and regulations are less comprehensive and reasonable, corporate research and development costs There are a variety of accounting treatments and the disclosure of such information is not sufficient. This article on some superficial view.