高新科技企业研发费用会计处理方法研究——以神州数码信息服务股份有限公司为例摘 要近年来，随着科技的发展，高新科技企业的发展也十分迅猛，高新科技企业的研究开发项目投入是企业的重要支出之一，是企业会计核算的重要环节。因此，对于高新科技企业研发费用会计处理方式的分析与改进是十分必要的。企业的会计人员必须合理设置会计账目，利用国家给予的税收优惠政策和财政补贴，做到费用归集的规范化；另一方面，科学的会计处理方式可以帮助企业的管理层了解研发支出的各项内容，正确做出决策。目前，高新科技企业在研发费用会计处理方面需要对于其合理划分，从而促进企业的会计处理不断完善。本文旨在对高新科技企业研发费用的会计处理有更全面的认识，加快高新科技企业的创新脚步，建立一套更为合理，规范的企业会计管理制度，更好地为企业服务。 关键词：高新科技企业；研发费用；资本化；费用化IResearch on accounting treatment method of R&D expenses in high tech Enterprises——Take digital China Information Service Co., Ltd. as an exampleAbstractIn recent years, with the development of science and technology, the development of high-tech enterprises is also very rapid. The research and development project investment of high-tech enterprises is one of the important expenditures of enterprises and an important part of enterprise accounting. Therefore, it is necessary to analyze and improve the accounting treatment of R & D expenses in high-tech enterprises. Accounting personnel of enterprises must set up accounting accounts reasonably, make use of tax preferential policies and financial subsidies granted by the state to standardize the collection of expenses; on the other hand, scientific accounting treatment can help management understand the contents of R & D expenditure and make correct decisions. At present, the accounting treatment of R & D expenses of high-tech enterprises needs to be divided reasonably, so as to promote the upgrading and optimization of accou...
