企业研发支出资本化问题分析——以科大讯飞公司为例摘要改革开放40年来，中国的经济蓬勃发展，企业的竞争也愈发激烈。站在新的历史起点上，企业想要提高自身的核心竞争力就必须加大研发投入。其中，研发支出在不同的国家存在不同的会计处理方式。目前，我国的企业会计准则中，研发可进行研发支出资本化，但必须满足一定条件。但在具体的实施过程中，公司掌握着较大的操作空间，操作不当容易产生财务信息失真的状况。因此，研发支出资本化对于高新技术企业的发展有着深远的影响。本文以国内典型高新技术企业——科大讯飞为研究对象，在国内目前的企业会计准则规定的背景下，分析了最近几年该企业在研究开发支出与支出资本化的情况，探讨科大讯飞研发支出资本化中存在的问题，并在此基础上得出改进研发支出的相关措施。关键词：研发支出资本化费用化AbstractOverthepast40yearsofreformandopeningup,China'seconomyhasdevelopedvigorouslyandcompetitionamongenterpriseshasbecomeincreasinglyfierce.Standingatanewhistoricalstartingpoint,companiesmustincreaseR&Dinvestmentiftheywanttoimprovetheircorecompetitiveness.Amongthem,R&Dexpenditureshavedifferentaccountingtreatmentsindifferentcountries.Atpresent,inmycountry’scorporateaccountingstandards,R&DcanbecapitalizedonR&Dexpenditures,butcertainconditionsmustbemet.However,inthespecificimplementationprocess,thecompanyhasalargeoperatingspace,andimproperoperationislikelytocausedistortionoffinancialinformation.Therefore,thecapitalizationofR&Dexpenditurehasaprofoundimpactonthedevelopmentofhigh-techenterprises.Thisarticletakesthetypicaldomestichigh-techenterprise-iFlytekasanexample,analyzesthecompany’scurrentstatusofR&DexpenditureandcapitalizationofR&DexpenditureinrecentyearsunderChina’scorporateaccountingstandards,anddiscussestheexistenceofthecapitalizationofiFlytek’sR&DexpenditureOnthisbasis,relevantmeasurestoimproveR&Dexpenditurecanbederived.Keywords:R&DexpenditureCapitalizationCost目录一、引言................................................................................................................11.1研究目的与意义....................................................................................11.2文献综述.................................................................................................11.2.1国外相关研究.............................................................................11.2.2国内相关研究.............................................................................21.3研究方法................................................................................................2二、相关概念界定及理论基础............................................................................42.1研发支出相关概念................................................................................42.2研发支出的相关政策............................................................................42.3研发支出的会计处理方法.....................................................................5三、科大讯飞公司的案例分析..........................................................................63.1科大讯飞公司简介................................................................................63.2科大讯飞公司研发支出资本化现状....................................................63.2.1科大讯飞研发投入情况.............................................................63.2.2科大讯飞研发支出的会计处理...............................................113.3科大讯飞公司研发支出资本化存在的问题..............................
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