Accounting Problems And Disclosure Researching Of Research And Development Expenditure In H1-Tech Companies

Before the new accounting standards adopted in China's research and development(R & D) expenditure on the cost model of accounting followed in the manufacturing economy,allow us in the use of accounting data to measure the number of enterprises,particularly R & D activities are mainly high-tech enterprises when the value of a lot of bias,but also caused the market's misunderstanding of their profitability.In this paper,high-tech and high-tech enterprises are defined on the basis of carefully combing the current countries in R & D expenditures,as well as the accounting treatment of R & D expenditure of China's historical evolution,current research and development activities carried out found that the most developed countries,such as the United States,Britain and so that the cost of R & D expenditure and the introduction of conditional capital of China's current treatment,but there are some difficulties in operation.Basically,a conditional capital of the full cost of solving all of the drawbacks of the capital.In this paper,the two extreme methods of dealing with existing problems,the advantages of conditional capital as well as information disclosure problems,and the corresponding analysis of the different treatment of the financial implications,and then explain the specific case of conditional capital in the implementation of specific issues Finally,the guidelines proposed in this paper a new R & D expenditure on the conditional capital in the specific implementation of the solution to the problem,as well as the recommendations of the disclosure of information.This article is divided into six parts.In this paper,first introduced the background,purpose and significance,as well as the main research methods articles,research difficult;and then on the high-tech enterprises and research and development costs and to define research and development of China's accounting treatment of costs to be incurred in an analysis of the principle;then studied the two extreme methods of dealing with existing problems,the advantages of conditional capital as well as information disclosure problems;the following analysis of different research and development costs of the financial impact of accounting treatment;on the specific cases discussed in detail the specific implementation of a conditional capital of problems and improving methods; finally arrive at the conclusion of the study and Prospect,the main study described in the main conclusions and leave the main issues for future research.