摘要
企业研发费用的会计处理是一个争议话题,没有统一定论。2001年我国颁布实施了《企业会计准则——无形资产》,其要求研发费用应在发生时全部计入当期费用,在充分体现了谨慎性原则的同时,与配比原则、一致性原则相冲突,且逐渐暴露出延缓税收收入的缺陷。2006年会计准则新规定了研发费用的会计处理,要求将其有条件的资本化。2008年实施新的企业所得税法,新的会计制度和税收法律在实施过程中暴露出一些不足,如操作难度较大、盈余管理空间存在缺陷等,这些应该引起足够的重视并尽快予以修正。
The accounting treatment of enterprises＇ RD expenditure is a controversial topic,hasn＇t unified conclusion.In 2001,our country enacted the ＂accounting standards for enterprises-intangible assets＂,it requires RD cost should be all included in the current fees,which gradually conflicts with the matching principle and the consistency principle and exposes the delay the defect of tax revenue at the same time of fully emboding the principle of caution.In 2006 the new accounting standards rule the accounting treatment of RD cost,require the conditional capitalization.The implementation of the new enterprise income tax law in 2008 exposed some shortcomings in the period of implementing the new accounting system and tax legal,such as operation difficult,defect of earnings management space,etc.These should cause our enough attention and corrected as soon as possible.
出处
《河北经贸大学学报（综合版）》
2013年第2期63-65,共3页
Journal of Hebei University of Economics and Business(Comprehensive Edition)
关键词
无形资产
研发费用
会计处理
税务处理
当期损益
会计准则
企业所得税
会计信息
intangible assets
research and development costs
accounting treatment
tax treatment
profits and losses of the current period
accounting standards
enterprise income tax
accounting information
