本文關(guān)鍵詞： 研發(fā)支出 有條件資本化 信息披露 風(fēng)險(xiǎn)管控　出處：《天津農(nóng)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在當(dāng)今的知識(shí)經(jīng)濟(jì)時(shí)代,各國(guó)若想占有一席之地,就必須培養(yǎng)自己的核心競(jìng)爭(zhēng)力,然而核心競(jìng)爭(zhēng)力的提高需要科技創(chuàng)新與研發(fā)投入。近年來(lái),我國(guó)的高新技術(shù)企業(yè)的研發(fā)經(jīng)費(fèi)逐漸增加,隨著研發(fā)投入強(qiáng)度的加大,也對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則相關(guān)研發(fā)支出提出了更多要求。2006年《企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)——無(wú)形資產(chǎn)》中對(duì)企業(yè)內(nèi)部研發(fā)支出的會(huì)計(jì)處理做了較大調(diào)整,由之前的研發(fā)支出全部費(fèi)用化變?yōu)橛袟l件資本化,這一重大變更與國(guó)際會(huì)計(jì)準(zhǔn)則趨同。然而,研發(fā)支出會(huì)計(jì)政策的改革不僅給企業(yè)帶來(lái)了契機(jī),同時(shí)也存在著一系列挑戰(zhàn)。為了研究在有條件資本化下企業(yè)研發(fā)支出存在的問(wèn)題,該文以YHL公司為研究對(duì)象進(jìn)行案例分析,首先對(duì)研發(fā)支出及其有條件資本化和研發(fā)支出的范圍、特征做出概念界定,為下文分析問(wèn)題及對(duì)策做好理論鋪墊;其次了解了YHL公司研發(fā)支出有條件資本化的現(xiàn)狀,并結(jié)合研發(fā)支出的相關(guān)理論知識(shí),分析出YHL公司研發(fā)支出在有條件資本化下存在會(huì)計(jì)準(zhǔn)則執(zhí)行缺乏可操作性、資本化率異常、信息披露不規(guī)范以及對(duì)研發(fā)投入缺乏風(fēng)險(xiǎn)有效控制及計(jì)量的問(wèn)題,因此,考慮到企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展,該文針對(duì)所發(fā)現(xiàn)問(wèn)題,從制度和實(shí)務(wù)兩個(gè)層面對(duì)YHL公司提出補(bǔ)充研發(fā)活動(dòng)實(shí)施細(xì)則、規(guī)范研發(fā)支出信息披露制度、加強(qiáng)研發(fā)項(xiàng)目對(duì)象化、提高企業(yè)會(huì)計(jì)人員的專業(yè)水平和道德修養(yǎng)的改進(jìn)措施。最后,對(duì)全文做了簡(jiǎn)要總結(jié)并提出展望,希望YHL公司的研究結(jié)果可以對(duì)高新技術(shù)行業(yè)研發(fā)支出資本化問(wèn)題提供一定借鑒作用。
[Abstract]:In the era of knowledge economy, if countries want to have a place, they must cultivate their core competitiveness. However, the improvement of core competitiveness needs scientific and technological innovation and R & D investment. The R & D expenditure of high-tech enterprises in our country is increasing gradually, with the increase of R & D investment intensity. In 2006, "Enterprise Accounting Standard No. 6-Intangible assets" made a great adjustment to the accounting treatment of internal R & D expenditure. This major change is converging with international accounting standards. However, the reform of R & D expenditure accounting policy has not only brought opportunities to enterprises. At the same time, there are a series of challenges. In order to study the problems of R & D expenditure under conditional capitalization, this paper takes YHL Company as the case study. Firstly, it defines the concept of R & D expenditure and its conditional capitalization and the scope and characteristics of R & D expenditure, which lays a theoretical foundation for the following analysis of problems and countermeasures. Secondly, we understand the current situation of conditional capitalization of R & D expenditure in YHL Company, and combine the related theoretical knowledge of R & D expenditure. The analysis shows that the R & D expenditure of YHL company is lack of maneuverability under conditional capitalization, and the capitalization rate is abnormal. Information disclosure is not standardized and lack of effective risk control and measurement of R & D investment. Therefore, in view of the long-term development of enterprises, this paper aims at the problems found. From the two aspects of system and practice, this paper puts forward the implementation rules of supplementary R & D activities to YHL Company, standardizes the information disclosure system of R & D expenditure, and strengthens the objectification of R & D projects. The improvement measures to improve the professional level and moral accomplishment of enterprise accountants. Finally, the paper makes a brief summary of the full text and puts forward the prospect. It is hoped that the research results of YHL will provide some reference for the capitalization of R & D expenditure in high and new technology industries.
【學(xué)位授予單位】：天津農(nóng)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F49

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