无形资产研发费用的会计处理

无形资产在企业中的作用和地位日趋重要。无形资产的研发费用如何恰当处理日渐突出。目前我国对无形资产研发费用的会计处理方法是全部费用化,这不符合支出与未来收益的配比原则、划分收益性支出与资本性支出的原则,不利于企业业绩的正确评价,需要完善无形资产研发费用的会计处理。

The Probing into Accounting Treatment of Research Fees on Incorporeal Assets

With the trend of assets being invisible against the background of knowledge economy,incorporeal assets have become increasingly important in enterprises.The proper treatment of research fees on incorporeal assets has been stressed.This paper analyses the current problems on the basis of accounting treatment of research fees on incorporeal assets.Some improvement suggestions has been made to give some insight into accounting treatment of research fees on incorporeal assets.