Research On Conditioned Capitalization Of R&D Expenditure Of YHL Company

In today's knowledge economy era,if countries want to have a place,we must develop their own core competitiveness,but the core competitiveness of the need for scientific and technological innovation and R&D investment.In recent years,China's high-tech enterprises R&D funding gradually increased,with the intensity of R&D investment,but also on China's accounting standards related to R&D spending put forward more requirements.2006 Accounting Standard for Business Enterprises No.6-Intangible Assets made a large adjustment to the accounting treatment of R &D expenditure within the enterprise,which was changed from conditional capitalization to all of the previous R&D expenditure.Accounting standards convergence.However,the reform of R&D expenditure accounting policy not only brings an opportunity to the enterprise,but also has a series of challenges.In order to study the problems of R&D expenditure under conditional capitalization,this paper analyzes the scope and characteristics of R &D expenditure and its conditional capitalization and R&D expenditure by using YHL as the research object.The following analysis of the problems and countermeasures to do the theoretical bedding;followed by YHL R &D expenditure to understand the status of conditional capitalization,combined with research and development of the relevant theoretical knowledge,analysis of YHL R &D expenditure under conditions of capitalization of the existence of accounting standards Operability,capitalization rate anomalies,information disclosure is not standardized and the lack of R&D investment risk control and measurement of the problem,Therefore,taking into account the long-term development of enterprises,the article for the problems found,from the national and corporate levels at both levels of YHL companies to supplement corporate accounting standards and other rules,improve the R&D expenditure information disclosure system,strengthen internal and external audit supervision,R &D project objectification,improve the professional level of enterprise accounting personnel and moral improvement measures.Finally,the summary of the full text and make a prospect,hoping to YHL company's research results can make other companies learn from.