Research On R&D Expense Accounting Processing Of High-tech Enterprise

With the continuous upgrading of China's economic structure,the secondary and tertiary industries have increasingly become the backbone of China's economy.In both of them,high-tech industries and their products and services with high-tech content and high value-added features play an increasingly important role.Specifically,high-tech can help them establish market barriers and gain market dominance at the corporate level.It can optimize resource allocation and improve the efficiency of resource use at the socio-economic level.At the national level,it can acquire technical monopolies and trade surplus,and even strengthens the national defense force.The biggest advantage of high-tech companies lies in the core technologies they have.In order to encourage listed companies to increase their investment in R&D,the Ministry of Finance,in its new accounting standards for intangible assets issued on February 15,2006,amended the policy for the full cost of internal R&D expenditures of enterprises to conditional capitalization.In the actual accounting treatment,as the definition of the new criteria for the research and development phase is more general,the confirmation of the capitalization point in the development phase is rather vague,and relevant personnel within the company are required to formulate the actual conditions of the research and development of the enterprise on the basis of subjective judgments.This will lead to the problem of improper capitalization or excessive capitalization.On this basis,this paper firstly analyzes a large sample and finds that the selection of R&D expense accounting methods in China's high-tech companies currently has a high proportion of total expense,and there are obvious industry characteristics and human-manipulated features.Specifically,the higher the intensity of research and development,the more companies tend to use capitalization to reduce the impact of R&D investment on profits in the current year in order to achieve the purpose of smoothing profits;the stronger the profitability,the more companies tend to adopt a full-cost approach to tax collection.In addition to the maximum discounted deductions.Secondly,through in-depth analysis of a high-tech enterprise,this paper finds that its choice of full-cost treatment is not only due to certain objective factors,but is also a subjective choice based on economic interests.Therefore,from the analysis of the sample and the case,it can be found that the high-tech enterprise's accounting choice for R&D expenses is not only an objective embodiment of its R&D status and results,but also a subjective choice after considering various factors.Based on this,I have made some suggestions from the formulation of the standards and the inside of the company to promote the processing of R&D costs of high-tech companies in our country to be more reasonable and objective.