Research On The Economic Consequences Of Accounting Processing Of R&D Expenditure In K Enterprises

With the rapid development of the times,science and technology have become the core of leading social progress.In order to ensure the economic status in international competition,all countries attach great importance to technological innovation.As the third largest economy in the world,China has been focusing on the strategy of rejuvenating the country by science and technology.In recent years,China has been increasing its investment in R&D.Among them,high-tech enterprises seem to be the main force of R&D investment.However,China has been involved in the field of scientific and technological innovation relatively late,and the establishment of relevant policies for R&D expenditure is imperfect.There is a lot of room for earnings management in conditional capitalization.Combining with the conditional capitalization of R&D expenditure stipulated in the new guidelines,this paper analyses the positive or negative economic consequences of high-tech enterprises using R&D expenditure capitalization for earnings management.Starting from the software and information technology industry,this paper uses case study to select representative enterprises of R&D expenditure capitalization as the research object.Firstly,the paper theoretically analyses the drawbacks of the capitalization accounting policy of R&D expenditure,and gives the starting point for the research.Secondly,combining with the actual cases,it starts from the impact of R&D expenditure capitalization on the enterprise itself,management and investors,and makes a detailed analysis of the economic consequences on the profitability,profits,tax revenue and market image of the company.The conclusion is that degree capitalization will seriously affect the business performance and long-term development of enterprises.Finally,in view of the negative economic consequences,the corresponding countermeasures are put forward from the enterprise level and the national level.