论研究与开发费用的会计处理

在知识经济时代,企业增加研究与开发的投入既有内在的动力,也有外在的压力。如何对投入的研究与开发费用进行正确合理的核算就成为理论和实际工作者面临的一个课题。通过对当前国际上的典型模式和我国现行的会计处理方法进行评价分析,提出了我国应采用研究与开发费用一定条件下资本化处理的会计模式及具体的会计核算方法。

On the Accounting Handling Model for the Research and Development Expenses

With the coming of the knowledge economy era, enterprises increase their input for research and development due to the internal impetus and external pressure. It becomes a subject for the theoretical and actual workers to accurately and reasonably assess the input. The paper analyzes the current international typical models and the present accounting handling methods in China, and maintains that our country should take the accounting model of capitalization handling under certain conditions and the specific accounting methods.