企业在研究和开发(research&development,简称R&D)方面的大量投入是推动当今世界各国技术进步与经济增长的主要动力。R&D的信息披露具有很强的价值相关性,但当前有关R&D信息的披露还存在严重不足。2006年我国颁布的新会计准则,对R&D信息披露方式进行了改进。本文通过对国外披露方式的评介、对费用化处理方法的缺陷的分析,论证了新准则披露方式的进步和合理性。 Businesses’ heavy investment in research and development (R & D) is a major driver of technological progress and economic growth in all countries of the world today. R & D information disclosure has a strong value relevance, but the current disclosure of R & D information there are still serious deficiencies. The new accounting standards promulgated in 2006 in China improved the way of R & D information disclosure. This paper analyzes the defects of the fee-based approach by reviewing the methods of foreign disclosure, and demonstrates the progress and rationality of the new guidelines.