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Research On Accounting Problems Of R&D Expenditure In High-Tech Enterprises Of China

Posted on:2009-08-06Degree:MasterType:Thesis
Country:ChinaCandidate:L L BianFull Text:PDF
GTID:2189360275950656Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of the knowledge-based economy in the world economy and the world financial crisis deepening, the level of innovation and efficient use of it has become a magic weapon of a high-tech enterprises for survival in the fierce competition. Research and development (R&D) activities is the formation on the basis of technical innovation capability of high-tech enterprises.The high-tech enterprise R&D expenditure accounting has become the focus of the study in the accounting profession. The Ministry of Finance issued in 2006"Accounting Standards for Business Enterprises No. 6 - Intangible Assets" was revised accounting treatment on the R&D spending.As a result, China's high-tech enterprise R&D expenditure accounting research has important theoretical and practical significance.The research is directed by accounting theory, statistics theory, financial Management,accounting systems design relevant theory and methodology, using Dianmianjiege, Quantitative And the combination of qualitative and normative analysis, case studies and comparative analysis of a combination of methods. The research includes five part.The first part under the theoretical analysis is to study the content, features, scope, and other factors in high-tech enterprises and R&D activities.It is the theoretical foundation of the analysis of high-tech enterprise R&D expenditure accounting problems. The second part underacomparative analysis methodsis is to carry out international comparison of R&D expenditure accounting treatment and disclosure of the countries in the world and analysis so as to draw on the China's high-tech enterprise accounting and disclosure system. The third part analysis the old and new China R&D accounting treatment and disclosure reveals the current situation and problems and the necessity and urgency to improve the accounting system . The fourth part through the adoption of the combination of theory and case analysis, make out the solution of the R&D expenditure accoutnting treatment and disclosure of a high-tech enterprises in China. The fifth party is the conclusion and Prospect, including the main point of view in this research, and the future direction of the in-depth study.This research shows that: The R&D expenditure accounting treatment and disclosure in China's high-tech enterprises has serious problems. At present, most of the high-tech enterprises still practice the old accounting standards.R&D expenditure are not only impact the current profits of high-tech enterprise, but also Contrary to the accounting principles. However, although China's new accounting standards reform is more objectively reflecting the true financial position of enterprises,and help to maximize the value of the enterprise,,the new accounting standards will diffcultly to operate, the business will easy to control their profit. In view of the situation of high-tech enterprise R&D expenditure accounting treatment and disclosure, learning from foreign experience and theory, I put forward The system of R&D expenditure accouting treatment and disclosure of China's high-tech enterprise. China's high-tech enterprises should focus on the characteristics of their own R&D projects, improve their R&D expenditure accounting treatment and not in violation of China's accounting standards. Focusing on the distinction of research and development expenditure,the determinenation of the Capitalization of R&D expenditures, as well as amortization and impairment problems. In addition, China's high-tech enterprises should establish a system of R&D expenditure disclosure framework .China's high-tech enterprises should be listed in an accounting report in detail to disclose the cost of research and development, including the annual R&D costs , the amount of R&D projects in progress the accounting policies and their reasons for the capitalization, reasons for the expected economic benefits and to provide a detailed forecast of the increase in information.
Keywords/Search Tags:high-tech enterprises, R&D expenditure, accounting, disclosure
PDF Full Text Request
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