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对当前各国研究与开发(R&D)费用的会计处理进行了比较,结合我国实际情况,讨论了我国对研究与开发费用进行费用化处理的不足。然后,通过对研究与开发活动特性及其变化规律的探讨,为其有条件的资本化找到了依据。最后,在此基础上,提出将研究与开发活动分为基础研究、应用研究和开发,对基础研究予以费用化处理,应用研究和开发进行有条件的资本化处理,并设计了一套研究与开发费用有条件资本化的会计处理模式。
Comparing the current accounting treatment of research and development (R & D) fees in various countries, combined with the actual situation in our country, we discuss the shortages of costly research and development in our country. Then, through the research on the characteristics of the research and development activities and their changing rules, we find the basis for their conditional capitalization. Finally, on this basis, it is proposed to divide research and development activities into basic research, applied research and development, cost-based research for basic research, conditional capitalization for applied research and development, and a set of research and Development costs conditional capitalization of the accounting treatment model.