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High-tech Enterprise Of Research And Development Costs Accounting Problem Discussed

Posted on:2005-11-09Degree:MasterType:Thesis
Country:ChinaCandidate:J YuFull Text:PDF
GTID:2206360122996054Subject:Accounting
Abstract/Summary:PDF Full Text Request
With human entering 21sl century, the era of knowledge-economy has come. The development of technology becomes new drive of the growth of economy. Mr. Deng Xiaoping said, Science and technology is the chief productivity. The investment of R&D expense make of the vital part of the intangible assets. They also can improve the technological level and attain competitive advantage. At the same time, they are helpful to the prosperity of country, development of human and progress of society.Entering the era of knowledge-economy, the hi-tech industry will become the first support of development of economy. It belongs to the dense-technology companies, the investment of R&D expense is much higher than normal companies. In order to obtain competitive advantage, hi-tech companies increase R&D expense. Therefore, the fiscal disposal of huge R&D expense has a great influence on hi-tech net profit?assets and value of companies. China should set up the regulations of the recognization, measure and disclosure R&D expense of hi-tech companies, reinforce the risk management of R&D expense and promote the healthy and steady development of hi-tech companies.
Keywords/Search Tags:HIGH-TECHNOLOGY, HIGH-TECHNOLOGICAL, COMPANY, R&D EXPENSE
PDF Full Text Request
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