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

The 21 st century is an era of rapid development of science and technology and high-tech industries.Emerging industries are also increasing,and their core technologies are updating and progressing while technology is developing.In recent years,China has increased its support for high and new technology,encouraging enterprises to be brave in innovation and dare to practice.Many large state-owned and foreign companies have changed the core of their company's strategy,keeping up with China's policies and focusing on the development of high technology.As a result,the pressure of survival of high-tech enterprises is growing,and competition is becoming more and more fierce.With the increasing number of high-tech enterprises in China,the gross domestic product(GDP)and the tax revenue surrendered have been greatly improved.At the same time,it also occupies a large proportion in the invention of related patents and the development of new products.Therefore,in the national economy,high-tech enterprises have an extremely important position and role.For high-tech enterprises,the effective management of R&D expenses can provide sufficient assistance for better adapting to the current society and for the continuous development of the future.This paper takes high-tech enterprise HX company as an example,through the analysis of the management status of financial statements and R&D expenses,discusses the problems and countermeasures in the company's R&D expense management.The study found that HX has many problems in R&D expense management.From the perspective of the total amount of R&D expenses,HX's R&D expenditure is high,and accounting information disclosure is not accurate;From the perspective of the structure of R&D expenses,the company's R&D expenses have the problems of high labor costs,small incentives,and ambiguous capitalization;In terms of R&D cost intensity and R&D cost profit margin,HX's R&D intensity is high,and R&D expense margin is on the rise.In response to the problems in HX's R&D expense management,the following suggestions were made: In view of the disclosure of research and development expenses,it is recommended that enterprises should improve the research and development expenditure information and improve the quality of the implementation of accounting standards for enterprises;for structural problems,it is recommended that enterprises improve the specific division criteria of capitalization and expense;Finally,this paper suggests that the government should increase support for high-tech enterprises and continue to improve relevant policies.