Study On Accounting Treatment Of Research & Development Expenditures In Chinese Enterprises

Along with the economical fast development, the R&D expenditures of the enterprises are very large. The right accounting treatment is very important for the development of enterprises. Our country adopts research & development(R&D) expenditures to carry on expenses accounting treatment mode from the era of manufactory economic at present, use accounting data to reflect value of enterprise, which producing heavy deviation, even cause misunderstanding to enterprise's financial situation to user of accounting information. Facing changed economic environment and the accounting information user's demand, the accountant mode of expenses treatment must be adjusted and perfected in time, thus it can adapt this environment, and keep and improve status and function of the accounting information in user's making economy policy.In thorough analysis massive materials foundation, bases in the study on our country enterprise research & development expenditures accounting treatment, to the various countries research & development accounting criterion and accounting treatment method has been carefully and objectively compared. Through analyzing three kinds of treatment method: all expenses, all capitalize and conditioning capitalization to research & development expenditures, this text has pointed out three kinds of treatment methods on contrary to the national conditions and accounting theory in our country, thus introducing a new treatment method —Comprehensive analytic approach. Whether capitalization from the research expenditure in this text, proposing research & development activity to divide into three stages: Basic study, Application study and Development, and we have redefined these three stages. On this basis, comprehensive analytic approach advocates to treat for conditioning capitalization belong to expenses of application study in study stage, reflecting the prudent principle, improving existing problem of capitalization treatment method. When we affirm and measure with research & development expenditures, we have fully considered the environmental atmosphere, trade characteristic, in our country, and the technological analysis basis that can be used in enterprises of our country carry on research & development activity at present. Before research & development activity dealing with the accounting treatment to enterprises of our country, we have designed a set of accounting dealt flowing chart about research & development expenditures at first. On this picture basis, we have set up the new accounting item to research & development activity of the enterprises, thus it can be more accurate and comprehensive to reflect enterprise's true financial situation.