摘要
文章以研发费用为研究对象,在简要介绍研发费用含义、归集范围、会计处理方式后,分析研发费用核算对于企业管理、优惠政策使用以及科研专项经费使用的重要性,并对企业研发费用核算中存在的问题进行辨析,针对核算中的问题从制度体系、科目设置、核算管理、人员培训等方面提出相关建议。
Taking R&D expenses as the research object,this paper briefly introduces the meaning,collection range and accounting treatment of of R&D expense,and analyzes the importance of the account about R&D expenses for enterprise management,the use of preferential policies and the use of special scientific research funds.This paper also discriminates and analyzes the problems existing in the account about enterprise R&D expenses,and put forward relevant suggestions in terms of system,subject setting,accounting management and personnel training.
出处
《当代会计》
2021年第14期16-18,共3页
Contemporary Accounting
关键词
研发费用核算
高企认定
加计扣除
Account about R&D expenses
High-tech enterprise identification
Additional deduction
