高新技术企业研发费用的财务管理探析

在新的时代,中国企业之间的竞争变得更加激烈。为获得竞争优势,高新技术企业应继续开发创新,规范研发支出的投融资,享受企业所得税优惠政策。同时,中国正处于经济快速发展阶段,技术革命已成为现代企业发展的重要推动力。研发投资中的财务处理问题已成为高新技术企业界关注的焦点。它不仅影响企业的经营状况,而且关系到企业未来的发展潜力。从加强高新技术企业研发费用管理的重要性出发,论文分析了在我国新经济发展的大气候下,高新技术企业研发费用财务处理中存在的漏洞,提出了解决问题的对策,为相关企业的管理人员提供参考。

Analysis of Financial Management of Research and Development Expenses of High-Tech Enterprises

In the new era,competition among Chinese enterprises has become more intense.In order to gain the competitive advantage,high-tech enterprises should continue to develop and innovate,standardize the investment and financing of R&D expenditure,and enjoy the preferential policies of enterprise income tax.At the same time,China is in the stage of rapid economic development,and the technological revolution has become an important driving force for the development of modern enterprises.The financial treatment problem of R&D investment has become the focus of the high-tech industry.It not only affects the operating conditions of enterprises,but also relates to the future development potential of enterprises.Starting from the importance of strengthening the R&D expense management of high-tech enterprises,the paper analyzes the loopholes existing in the financial treatment of R&D expense of high-tech enterprises under the general climate of new economic development in China,and puts forward the countermeasures to solve the problems,so as to provide reference for the management personnel of related enterprises.