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

As the rapid development in Chinese economy structure, the new high- tech industry raising is the main force to update the economic structure. The more investments in research and development (abbr. R&D) in high-tech industry incurred more considerations on accounting treatment issues.This essay firstly focused on the attributes of high-tech enterprises' R&D investments, which summaries the main three contemporary accounting treatments (all expenses, all capitalize and conditional capitalize) around the world and will point out their strength and weakness. According to the new Chinese accounting standards, the investments in R&D will be capitalized conditionally, which forward a step to handle the current situation in high-tech industry development compared with the old standards, however, the lack of detailed rules and regulations creates difficulties and flaws when dealing with the real situations. Then, the given true high-tech enterprise case study will analysis and comment on the accounting treatment on R&D investment. The study and learning on practical case will inspire and giving ideas to improve the accounting treatments on R&D investment in China.This essay is divided into six parts. The first is the introduction, which mainly introduces the background, purposes, subject and methods. The second part analysis the high-tech industry R&D investments concepts and attributes. The following part is looking around the world and analysis the current Chinese accounting treatments problems in practical situations. The forth is the study from the practical case and gain from its experiences. The fifth is given suggestions on improvements on R&D investments accounting treatment. The last part conclude and looking forward its continuous development.