一、　影响研究开发费用处理的有关因素无形资产研究开发费用是企业开发新产品、新技术，改进旧产品或降低企业未来经营成本发生的支出。关于研究开发费用的处理，国际上主要有两种观点：一种是全部费用化，以美国为代表；一种是一定条件下的资本化，如《国际会计准则》采取了 I. Factors Affecting R & D Expenses Research and development costs of intangible assets are the expenditures incurred by enterprises in developing new products and technologies, improving old products or reducing their future operating costs. There are mainly two kinds of views on the handling of research and development expenses in the world: one is all-expenses, represented by the United States; the other is capitalization under certain conditions, such as the adoption of IAS