Research On Excessive Capitalization Of R&D Expenditure In Hisun

Nowadays,the economic environment is complicated and changeable,and the economy and science and technology are developing at a high speed.In order to maintain the core competitiveness and competitive advantage of enterprises,especially for pharmaceutical companies and other high-tech enterprises,they will vigorously develop R&D activities,which also brings about a surge in research and development expenditures.In recent years,the accounting treatment of a huge amount of R & D expenditure has become one of the focus of the accounting circle.China's new accounting standards promulgated in 2006 changed the practice of total cost of R&D expenditures,and adopted conditional capitalization mode(also called partial capitalization mode)for enterprises' R&D activities.However,many scholars believe that R&D expenditure capitalization can more truly reflect the business status of enterprises,and is more in line with accrual basis and matching principle,which is more suitable for the current development of enterprises.But because of the lack of standard and unified monitoring system,our country adopts the processing method of condition of capital of the enterprise earnings management will give more space,have R&D capitalization overreacting,the R&D expenditure become the enterprise earnings management,a means of regulating profits,R & D expenditures over capitalization and adverse harm the results for the enterprise will bring far more than imagination.In this paper,Hisun pharmaceutical R&D capitalization of extreme phenomena as an example,the first for the pharmaceutical industry under the background of the current economic situation analysis,to understand the current pharmaceutical industry research and development,government support,is a typical high R&D industry;and then introduced and compared to the R&D expenditure capitalization,analysis the difference between the two and the introduction of the conditional capital;then through the introduction of Hisun pharmaceutical R&D expenditures had passion condition,data analysis and comparison,the pharmaceutical industry enterprises,the depth of the research motivation of this contribution supported Hisun's Hisun pharmaceutical R&D expenditure by processing high capitalization to achieve;Hisuncan cause high capital,such as the accounting system and the particularity of the pharmaceutical industry and so on,as well as the analysis of R&D capitalization.The risks and consequences of the excesses;finally,the corresponding countermeasures and suggestions are given on the basis of the problems.