【作者】 胡颖；

【导师】 刘斌；

【作者基本信息】 重庆大学 ， 会计学， 2002， 硕士

【摘要】 我们当前所采用的研究与开发(R&D)支出费用化的会计核算模式沿袭于制造经济时代，使得我们在运用会计数据来衡量许多企业，特别是以R&D活动为主的高新技术企业的企业价值时产生了很大的偏差，更造成市场对它们盈利能力的误解。 本文基于这种观察，充分讨论了R&D支出费用化在知识经济时代所导致的种种现实矛盾和理论矛盾，细致地梳理了当前各国对于R&D支出的会计处理，即当前研究与开发活动开展得最为发达的国家，如美国、英国等都主张R&D支出费用化，我国也倾向于费用化处理。 R&D支出费用化处理通常是出于谨慎性原则的考虑，而大量的研究表明，费用化的处理方法并不能达到准则制定者的目的。因此本文着重研究了将R&D支出资本化的必要性，并通过对经济价值增加值(EVA)的理论分析，对R&D支出经济价值的计量模型和流程的分析，以及对研发费用的资本化与公司价值、信息披露等方面的价值相关性的研究，为R&D支出资本化计量和会计处理找到了理论依据。在此基础上，本文提出了一个包括确认、计量、记录和披露在内的R&D支出资本化会计处理流程，为R&D支出的会计实务提供了相应的理论支持和相关的核算模式。 本文分为七个部分。第一部分是绪论，主要介绍了国内外对R&D费用会计处理的研究现状和本文的写作思路；第二部分是研究会计与企业之间的契约关系以及环境变化对会计和企业所可能带来的影响；第三部分中分析了知识经济条件下企业研究与开发支出的现象及特征；第四部分主要说明资本化研究与开发费用的必要性；第五部分详细分析了资本化研究与开发费用的理论依据；第六部分是本文依据理论基础所设计的一套资本化研究与开发费用的会计处理模式；第七部分则是本文的结论。更多还原

【Abstract】 The accounting treatment of R&D we implement nowadays follows the one coming from the era of manufactory economy. And it doesn’t adapt to the era of knowledge economy now. No doubt, this kind of dropping behind makes the accounting number becoming inexact when weigh the value of enterprises, especially the hi-tech companies. It also makes the market to misunderstand the payoff ability of hi-tech companies.Based on the observation, we discussed the practical and theoretical conflicts of expensation of R&D expenditure in knowledge economy, and combed carefully the accounting treatment of R&D expenditure in several countries. That is, in the developed countries where R&D activities are thriving, such as U.S.A. and England, the R&D accounting treatment is to expense in the period of occurring. So is China.Expensing the R&D expenditure is always to meet the principle of prudence. A lot of researches show that expensation could not reach the goal of constitutors of rules. Therefore, we analyzed the necessity of capitalization of R&D expenditure. Through the theoretical analysis of EVA and the computing model of the economic value of R&D, we found the theoretical support for capitalization of R&D expenditure. Based on this, we bring forward an accounting treatment mode of capitalization.The dissertation consists seven chapters. The first chapter is introduction, introducing the research status quo of accounting treatment of R&D expenditure of inside China and abroad; the second chapter tells the contract relationship between accounting and enterprises, and influences on accounting and enterprises brought by the change of environment; the third chapter analyzes the phenomenon and features of R&D expenditure in knowledge economy; the fourth chapter mainly illuminates the necessity of capitalizing R&D expenses; the fifth chapter particularly analyzes the theoretical foundation of capitalizing R&D expenses; in the sixth chapter, we design, based on the theoretical foundation, an accounting treatment mode of capitalizing R&D expenses; and the last chapter is the conclusions of the dissertation.更多还原