论文部分内容阅读
当今世界是知识经济时代,企业的竞争优势从对资源的占有与配置转变为对知识、科学技术、高科技含量的无形资产以及智力资产的占有和开发。无形资产是以知识形态为主体的资产,研究与开发(Research and Development,简称R&D)作为无形资产的一种体现,在企业生存和竞争中的重要性日益凸现。但世界上各国对研究与开发费用的处理很不统一。因此,在知识经济环境下,规范研究与开发费用的确认与计量迫在眉睫,我们要重新审视原有的会计理论和方法,建立符合时代要求的新理论和新方法。
Today’s world is the era of knowledge-based economy. The competitive advantage of enterprises changes from the possession and allocation of resources to the possession and development of knowledge, science and technology, high-tech intangible assets and intellectual assets. Intangible assets are assets based on the form of knowledge. Research and Development (R & D), as an embodiment of intangible assets, has become increasingly prominent in the survival and competition of enterprises. However, the countries in the world pay very little attention to the research and development costs. Therefore, under the environment of knowledge economy, it is imminent to standardize the cost of research and development. We must reexamine the original accounting theories and methods and establish new theories and methods in line with the requirements of the times.