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随着企业之间竞争的加剧,科技创新成为了企业能否在激烈的市场竞争中树立竞争优势的关键因素,加大研发支出逐渐成为了企业管理者的共识,由此带来了研发支出占企业成本支出的比重不断上升。在此背景下,如何对企业的研发支出进行会计核算成为了企业管理者不可回避的一个课题。本文以新会计准则为研究的立足点,通过其对企业研发支出会计核算的影响进行深入分析,并在此基础上提出了相应的解决对策,以期为促进我国企业的科技创新水平提升做出有益探索。
With the intensification of competition among enterprises, scientific and technological innovation has become a key factor in whether enterprises can establish competitive advantage in fierce market competition. Increasing R & D spending has gradually become the consensus of enterprise managers, resulting in R & D expenditures The proportion of the cost of business is on the rise. In this context, how to carry out accounting of R & D expenditures has become an unavoidable issue for business managers. In this paper, the new accounting standards for the study of the foothold, through its on corporate R & D expenditures accounting analysis of the impact of in-depth analysis and on this basis, put forward the corresponding solutions, with a view to promoting China’s enterprises to enhance the level of technological innovation to make good explore.