企业研发支出有条件资本化会计问题研究

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1、华东交通大学硕士学位论文企业研发支出有条件资本化会计问题研究姓名：龙淑华申请学位级别：硕士专业：会计学指导教师：韩士专20071025摘要量属性的开发支出计量方法。在管理费用下分设研发费用明细科目，增设“研发支出减值准备”研发支出会计科目等。最后，对全文做出了简要的总结。关键词：研发支出有条件资本化全部费用化全部资本化盈余管理IIAbstractStudyonAccountingProblemofR&DExpenditureConditionalCapitalizationinEnterprisesAbstra

2、ctUndertheknowledgeeconomyenvironment,thecompetitioninenterprisesismainlythecompetitionofinnovation.Inordertomaintaintheircorecompetitivenessandsustainablecompetitiveadvantage,enterprises,especiallyhigh-techenterprisesareactivelyengagedinR&Dactivities,whichb

3、roughtR&Dexpenditures(R&D)surge.TheaccountingtreatmentofhugeR&Dexpendituresbecomesthefocusofattentionintheaccountingprofession.In2006,thenewCAS-5(Chineseaccountingstandard)adopttheconditionalcapitalizationmodetoenterprise’sR&Dexpenditure(alsoknownaspartlycap

4、italization).Thearticleinitiallydefinethedefinitions,characteristicsaswellasthescopeofR&Dexpenditure.WewouldprefertheIASC’sdefinitiontoresearchanddevelopmentformmanydifferentdefinitionsofR&D.TodefinethedefinitionofR&D,thecharacteristicsofR&DandthescopeofR&Di

5、stopavethewayforthenextchaptertomakeinternationalcomparisonofR&Daccountingstandards.BycomparingtheR&DaccountingstandardsofIASB,UK,USA,Japanandothercountries,thisarticlesummedupsomeusefulenlightenmentwhichisusefultoChina'sR&Dcostaccountingtreatment:theBritish

6、conditionoffeasibilitytestingatthedevelopmentphase,theBritishrevaluationsystemofR&Dandtheamortizationmethodofthedevelopmentcost,theJapanesecontentanalysisofconditionalcapitalizationtodevelopedcostandtheIASC’sregulationoffullydisclosuretheR&Dinformationandsoo

7、n.ThesecontentsdeserveourcountrytolearnintheaccountingtreatmentofR&Dexpenditures.ThearticlereviewedthecourseofdevelopmentoftheaccountingtreatmentofR&Dexpenditure,andthenanalyzetheunderlyingcausesofourcountry'schoicetotheconditionalcapitalizationmodeofR&Dexpe

8、ndituresinviewofaccountingtheoryandrealitymotivation.Theoreticallyspeaking,theconditionalcapitalizationmethodofresearchanddevelopmentexpendituresmadetheR&Dspendingmoreconsistentwiththedefinition