Study On Accounting Treatment Of Research And Development Expenditures In Enterprises

Along with the era of knowledge economy, the R&D expenditures of the enterprises are very large. The right accounting treatment of this kind of expenditures is very important for the development of enterprises. The accounting treatment of R&D expenditures our country implement nowadays follows the one coming from the era of manufactory economy. No doubt, this kind of dropping behind makes the accounting number becoming inexact when weigh the value of the enterprises. It also makes the accounting user to misunderstand the payoff ability of enterprises. The accounting treatment mode of R&D expenditures must adjust with the change of economic environment and the need of accounting user. Then it can adapt to the environment, and keep the position in user's making economy policy.Firstly, we compared carefully the accounting treatment of R&D expenditures in several countries. Based on the actual circumstance of our country, we discussed the practical conflicts of expense of R&D expenditures in our country. Secondly, through the analysis of the accounting concept frame and the accounting basic principles, we found the theoretical supportfor capitalization of R&D expenditures under a certain circumstance. Finally, Based on this, we put forward to divide the R&D into the pure research, applied research and development, expense pure research expenditures, capitalization applied research and development expenditures under a certain circumstance, and design an accounting treatment mode of capitalizing R&D expenditures including recognition, measurement, amortization anddisclosure.introducing the research status of accounting treatment of R&D expenditures of inside China and abroad and the index of the dissertation; the second chapter gives the summary of the R&D expenditures of the enterprises; the third chapter introduces particularly accounting treatment mode of R&D expenditures in several countries; the forth chapter is doubtful of the reason of expense of R&D expenditures; the fifth chapter analyzes the foundation of capitalizing R&D expenses under a certain circumstance and we design an accounting treatment mode of capitalizing R&D expenditures; And the last is the conclusions of the dissertation.