Research On R&D Expenditure Accounting Issues In High-tech Enterprises

Our high-tech industry play a pivotal role in the development of our national economy, and increasing emphasis on research and development activities, research and development expenses of intangible assets are increasing. After the promulgation of the new accounting standards in 2006, China has stepped up efforts to the disclosure of R & D expenses, and research and development costs to implement conditional capitalization. But in the actual of the R & D cost accounting, there are still have a lot of problems such as the fuzzy of the two-stage of R & D activities division, uncompleted of accountant course, insufficient of information disclosure and other issues. Therefore, the study of R & D expenses accounting issues has a great of significance.We use literature review and the method of case analytic studies to discussed about the accounting treatment of R & D costs. In this paper, first the author introduced the high-tech industry in Chinese development process, and then summarized and sorted a lot of literature about the spending of High-tech R & D expenses; secondly compared and summarized about other countries how to account R & D expenses, based on the introduction of the theory, analysis the problem of system and operational; thirdly, with the case of company-M, analyzed the accounting treatment of the enterprise practice; and finally for the problems of identified, accounting methods, information disclosure and business management to make some reasonable suggestions.But this article still have some limitations, because all of the data and information in this paper was collected with my hands, there should be some error with the data and the quality of data may be a little decline; because of the quality of information disclosure was uncompleted, can not collected a lot of information about this issue, the company-M do not have much representative, so should be have some limitation of raise questions and solve the problems, I should be summarized and consummate those questions in the future of my studying and working life.