企业研发费用确认及计量中存在的问题及对策摘要随着社会经济科技的不断进步与发展，企业之间的竞争也在不断的加剧，企业为了得到更高的效益，甚至会投入更多的人力、财力、物力，开展研究和开发活动。我国近几年来企业科研开发项目也给予了大量支持，无论是政策上还是资金支持上，我国税收政策等有关方面也给企业研发费用给予一定的减免，所以在这种情况下就导致了企业会计工作出现新的变化，企业在研发费用确认及计量中就存在了问题。对于企业研发费用核算就要采取针对性的措施，本文就是针对企业在研发费用确认及计量中存在的问题进行分析寻找对策。关键词：研究开发；资本化；费用化；确认；计量AbstractAlongwiththeeconomicandsocialprogressanddevelopmentofscienceandtechnology,thecompetitionbetweenenterprisesisconstantlyincreasing,enterprisesinordertotheirposition,oftenwillingtoinvestalotofmanpower,materialresources,financialresources,engagedinresearchanddevelopmentactivitiesinChina.Inrecentyears,theenterpriseofscientificresearchanddevelopmentprojectsarealsogivenalotofsupport.Whetherinpolicyorfinancialsupport,theChina'staxpolicyforR&Dcoststogivesomerelief,sointhiscaseleadstotheenterpriseaccountingworktheemergenceofnewchanges,enterprisesexistproblemsinR&Dexpensesandmeasurementconfirmation.ForR&DcostswillbetakenforaccountingofThispaperaimsatanalyzingtheproblemsexistingintheresearchanddevelopmentofenterprise'scostconfirmationandmeasurementKeywords:researchanddevelopment;capitalization;cost;recognition;measurement目录摘要........................................................................................................................................Error:ReferencesourcenotfoundAbstract.....................................................................................................................................Error:Referencesourcenotfound第1章企业研发费用确认及计量.............................................11.1研究现状............................................................11.2研究目的及意义......................................................11.3研究方法............................................................1第2章企业研究费用确认及计量工作的现实意义...............................22.1企业研究费用确认需要满足的条件.......................................22.2企业研究开发费用.....................................................22.2.1资本化...........................................................32.2.2费用化...........................................................3第3章企业研究开发费用的确认及计量工作的内容.............................43.1企业研究开发费用的确认...............................................43.2企业研究开发费用的计量..............................................4第4章企业研究开发费用确认及计量中存在的问题.............................44.1财会人员的专业知识掌握不全面........................................44.2企业申报时准备不充分................................................44.3企业缺乏高素质人才..................................................54.4会计准则掌握不充分..................................................5第5章应对措施...........................................................55.1提高工作人员的职业素质..............................................55.2加强工作人员的专业知识培养..........................................55.2.1充分了解会计准则.................................................65.2.2专业知识学习.....................................................65.3完善企业研...
