目前许多企业无法正确地把研发支出分摊到资本化支出与费用化支出中,导致无法正确反映企业财务状况与经营成果。根据本文从企业研发支出资本化与费用化的应用现状出发,分析造成此问题的原因,并就如何解决给出了明确建议。 At present, many enterprises can not properly allocate research and development expenditures to capitalized expenditures and expenditures, which can not correctly reflect the financial status and operating results of enterprises. According to the current situation of capitalization and expense of R & D expenditures, this paper analyzes the causes of this problem and gives clear suggestions on how to solve them.