| 试析研究与开发费的会计处理方法 |
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| 引用本文： | 王坤福,文进.试析研究与开发费的会计处理方法[J].长江大学学报(社会科学版),2006,29(2):81-83. |
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| 作者姓名： | 王坤福 文进 |
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| 作者单位： | 1. 重庆科技学院,商贸系,重庆市,400042
2. 西南油气田分公司,四川,成都,610051 |
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| 摘 要： | 据统计,我国研究与开发费用仅占GDP的0.83%,而世界发达国家的平均比重为2%,其中美国高达2.53%。可以预计,我国企业也必然会加大研究开发的投资力度,对于日益增加的研究开发费,如何进行会计核算就摆在我们的面前。鉴于此,从目前我国会计核算的缺陷入手,选择几个有代表性的国家对研发费用的会计处理进行比较分析,从研发费用的处理,研发费用的摊销上进行创新,从一定程度上促进企业的技术创新。
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| 关 键 词： | 研究开发费 缺陷 分析 规范 |
| 文章编号： | 1673-1395(2006)02-0081-03 |
| 修稿时间： | 2006年1月12日 |
The Analysis of Accountancy Method about Research and Development Fee |
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| WANG Kun-fu,WEN Jin.The Analysis of Accountancy Method about Research and Development Fee[J].Journal of Yangtze University:Social Sciences,2006,29(2):81-83. |
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| Authors: | WANG Kun-fu WEN Jin |
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| Abstract: | According to statistics,our research and the development fee is only 0.8% of China's GDP,but that of developed nations is 2%.It can be anticipated that Chinese enterprises will enlarge the investment in the research and development.So we should consider how to carry on the accountancy to check the increasing research and the development fee.Owing to this,from current blemish in our accountancy,several representative nations should be analyzed from the angles handling and innovating the research and development expenses,to promote the innovation of enterprises' technology in our country. |
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| Keywords: | research and development fee blemish analysis norm |
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