About The Perfection Of Accounting Criterion Of R & D Expenditure Research

In the great age of the knowledge progress under the background of science and technology innovation, innovation competition gradually developed as the main content of the competition between enterprises. National a series of policies to encourage technological innovation, for the enterprise in the production and business operation activities added power investment in innovation, from production to business processes, enterprise’s r & d spending increased year by year, by purchasing and the self-developed, enterprise growth trend is the absolute value of intangible assets, intangible assets relative to total assets also further growth. R & D course business accounting of the amount of the capitalization or expensing of accounting is directly related to the quality of financial reporting, received extensive attention of corporate stakeholders in all aspects.This article mainly uses the literature search and case analysis research method of combining, first of all, high technology and new technology enterprise r&d related domestic and foreign literature research and theoretical basis for filing; And then spending on research and development related regulations in China’s development has carried on the detailed comb, on this basis, the comparison of R & D spending is different in different countries of the current accounting principles, some western developed countries, including the United States, claims that spending on research and development expense, draw lessons from the international accounting standards in our country theoretically support conditional capitalization, the processing method has certain rationality, although but there were some problems in the process of actual operation; For research and development spending capitalization or expensing or conditional capitalization, high-tech enterprises in the concrete implementation process are derived from the various means of earnings management, enterprise managers in order to achieve different purposes; Finally, the article use Yonyou Software, for example, with a specific case reveals the enterprise how to use R&D spending rules the imperfections of the surplus management, combining with the case summary, from expanding the scope of the research and development spending can be capitalized, set research and development expenditure accounting industry standards, quantitative form of spending on research and development for capitalization and to enrich the content of spending on research and development related information disclosure four angles related accounting standards in order to further perfect our R&D spending improvement Suggestions are put forward.Due to the particularity of China’s market economy, our country to encourage enterprises to carry out research and development activities at the same time, also must build system of perfect and reasonable system, to regulate and guide the enterprises to carry out research and development activities, the enterprise as the main research and development should also improve their management level. Only from two aspects, at the same time, can really improve the innovation ability of enterprises in our country, realize the great economic value accounting innovation.