Research On R & D Expense Management Of High-tech Enterprises

High-tech enterprises are an important force in China's entrepreneurial innovation.R&D investment is the key to the development of high-tech enterprises.It plays an important role in increasing corporate value and winning market competition.However,the development of high-tech enterprises depends solely on the strength of the enterprise itself.It is not enough because R&D activities require a large amount of R&D investment in the early stage as a basis,which is not conducive to the maintenance of economic strength,and is a major obstacle to the development of enterprises.Therefore,the government provides a series of tax preferential policies to promote the development of high and new technology enterprise.Haidian district of Beijing zhongguancun software park,shangdi hi-tech industrial park,the high-tech industry center of China,this article through to the Haidian district high and new technology enterprise r&d analysis and study of present situation,selected representative within A company as A typical case analysis,emphatically discusses the research and development expenses claim additional deduction before tax situation.This article attempts through A company financial statement data,research and development,cost accounting,analysis research and development high and new technology enterprise cost management present situation,and the high and new technology enterprise r&d tax breaks the financial impact of the analysis,research and development in order to standardize enterprise cost management,advances some suggestions on better enjoy tax incentives.Through analysis,this paper get the following conclusions: from Haidian district,Beijing high-tech enterprises,high-tech enterprise number increased year by year,the research and development investment increased year by year,the enterprise income increase year by year,r&d investment on enterprise development has a good role in promoting.But less than 40 per cent of companies are enjoying the benefits of research and development fees,and more companies have room to enjoy tax breaks better to gain more benefits.To this end,the author makes the following suggestions:For government departments,first of all,the publicity and guidance should be strengthened to ensure preferential landing.Then we should expand the financing channels of enterprises and strengthen subsidies.Finally,we will continue to improve the policy caliber and improve operability.In the case of enterprises,the first should improve the accounting and strengthen the management of r&d expense.Then the information disclosure of research and development expenses should be standardized;Finally,the coordination and cooperation of internal departments should be strengthened.