Research On R&d Accounting Treatment Of Listed Information Technology Companies

Nowadays,science and technology are the driving force of social progress,and countries focus on scientific and technological innovation in order to enhance their competitiveness.Information technology enterprises belong to high-tech enterprises.In recent years,they have been increasing their investment in R&D.Therefore,the accounting treatment and management of R&D expenses have attracted attention.In order to encourage high-tech enterprises to invest in R&D activities,the Ministry of Finance in the new standard for intangible assets promulgated in 2006,changed the treatment of all internal R&D expenses of enterprises to the treatment of conditional capitalization.Different accounting treatment methods have an impact on the key indicators and enterprise value of an enterprise’s annual report,and some problems will also arise.Therefore,the accounting treatment of R&D expenses of information technology enterprises is discussed.Taking Inspur as an example,it studies the impact of changes in the company’s R&D expenses on business performance after the promulgation of the new standard,so as to discover the problems existing in the company’s R&D expense accounting treatment,and propose countermeasures.Firstly,this paper analyzes the accounting treatment of R&D expenses in the information technology industry,selects 115 information technology enterprises listed in Shenzhen and Shanghai as data samples,and takes the consolidated statements of information technology enterprises in 2020 as the basis.This paper explores the relationship between profitability and accounting treatment of R&D expenses,R&D intensity from the aspects of collection and confirmation of R&D expenses,capitalization intensity and information disclosure.After analyzing the accounting treatment methods,we found that the common problems in the industry include.Taking Inspur Electronic Information Industry Co.,Ltd.as a case enterprise,this paper studies the possible problems in the accounting treatment of R&D expenses.Firstly,based on the relevant financial data of Inspur Company from 2006 to 2020,two hypotheses are proposed and tested,and relevant variables such as R&D intensity,total net interest rate of total assets,dummy variables of standard change,and asset-liability ratio are selected to carry out linear regression analysis,so as to demonstrate the hypotheses respectively.1: Compared with the old standard,the changes and implementation of the new standard have promoted the R&D intensity of Inspur;Hypothesis 2: The R&D expense intensity is positively correlated with the total net profit rate of the company’s assets.That is to say,the implementation of the new R&D expense accounting treatment method can improve the R&D intensity of the enterprise,and the increase in the R&D intensity will promote its product R&D,enhance the competitiveness of the enterprise,and bring more profits.Finally,it analyzes the process of capitalization accounting of R&D expenses of Inspur,mainly explores the whole process of confirmation,measurement and disclosure of R&D expenses,and finds that the existing problems include: the company’s division of R&D project capitalization and expense.The standard is not clear,and its R&D information disclosure cannot truly reflect the R&D progress and value of the enterprise,which needs to be further improved and perfected.In view of the situation and problems existing in the information technology industry and inspur company’s capitalization accounting treatment process,the following suggestions are put forward:focus on enterprise R&D innovation,strengthen enterprise R&D strength,clarify the division standard of capitalization expense,perfect R&D information disclosure regulation and supervision,perfect the system of the performance evaluation of R&D spending.It can promote information technology enterprise R&D process more standardized.