Research On The Measurement And Disclosure Of R&D Expenditures Of High-tech Enterprises

Since the 13 th Five-Year Plan,the state has paid more attention to scientific and technological innovation,and high-tech enterprises have also developed rapidly.The input of high-tech companies to R&D has also been continuously increased,which has,to some extent,also contributed to the growth of China's economy.Under the new economic growth model,major companies,especially high-tech enterprises,fully recognize that the R&D capability plays a key role in the competition of enterprises.Therefore,more and more attention is paid to the investment in research and development.With the promulgation of the new accounting standards in 2006,China's accounting treatment of R&D expenses for high-tech enterprises has gradually achieved an international convergence,turning from the original full cost to conditional capitalization.The changes in the new standard have caused a series of problems in the actual operation of the accounting treatment of R&D expenses,such as the ambiguous distinction between the research and development stages,the unsound account setting,and insufficient information disclosure.Therefore,it is of great significance to discuss the accounting measurement and information disclosure of R&D expenses in high-tech enterprises,and it is also of great significance to the healthy development of the entire industry.This article starts from the actual situation,not only uses the literature retrieval research method,but also integrates the case analysis with this article.It deeply studies the accounting measurement and information disclosure of R&D expenses in high-tech enterprises.Firstly,the purpose and significance of the research in this paper are introduced,and the domestic and foreign literatures related to R&D expenditures of high-tech enterprises are summarized and analyzed.Secondly,the concept and theoretical basis related to the accounting measurement and information disclosure of R&D expenditures of high-tech enterprises are introduced.The current accounting treatment methods for R&D costs in various countries are compared and analyzed,and the pros and cons of various treatment methods are analyzed.Re-introduced China's current high-tech enterprise R&D expenditure measurement and information disclosure problems and analyzed the reasons for the problems from the national level and the corporate level.Again,in conjunction with ZTE's case,we will analyze specifically about the accounting treatment of R&D expenses in the actual operation of the company,analyze its existing problems and put forward corresponding suggestions;Finally,the countermeasures and suggestions on themeasurement and disclosure of R&D expenses are proposed for the current status of R&D expenditures in China.