Research On Accounting Model Of Corporation's R&D Institutes

《national long-term planning for scientific and technological development (2006-2020)》,clearly To established the self-own innovate system within the state enterprises and gradually change the main roles that government research institutions plays in national research and development , China will guide enterprises to increase R&D investment & the establishment of R&D institutions and support companies to take the responsibilities of national research and development.Under state policies and economic guide of competitive environment , study with developing , dropping with enterprise into , increasing constantly, enterprise study with developing organization status promote constantly , enterprise study with developing organization fund take , it manages to be the trend of the times already independently, enterprises study and develop organization's accounting mode ready to appearly. This research is to take this as the background, its focal point lies in studying and setting out with the current situation of the development of developing the organization from the enterprises of our country at present, further investigate enterprises and study and develop the movement essence of the mechanism, design enterprises to study and develop the accounting mode of the mechanism based on this. First of all , study and develop the essential characteristic of activity and organization through studying enterprises, obtain enterprises to study and develop the historical necessity that the organization sets up; Then, adopt the method that the chart is compared and analysed, announce the population characteristic that our country studies and develops , the large and medium-sized enterprise of our country studies and develops the disparity existed compared with and foreign countries research and development situation of current situation of the development of activity and organization, combine the realistic national conditions of our country, according to now and appropriate leading principle of combining together, have probed into enterprise's research and development and developing direction of organization of our country; Finally, it organization enterprise organization divide into independent legal person, probe into the fund movement essence of the two separately, combine the current accounting system, should implement enterprises to study and develop the melting to specially manage to obtain independently of organization's fund, on this basis , check and calculate from accounting prerequisite , accounting principle , accountant system and accountant information announcing system four respect make detailed accounting mode design comparatively.This paper wants to provide a complete & accurate accounting information model and to make little contributions to the promulgation of the accounting rules used for company R&D organizations through a in-depth research of enterprise's economy nature and the exploration of the reasonable reflection of research and development activities in enterprise.