研究开发费用资本化与费用化的比较分析

随着知识经济的到来,企业研究与开发费用作为经常性支出日益增多,且数额越来越大。本文通过对国内外研究开发活动定义、研究与开发费用的范围、组成内容、处理方法以及对费用化和资本化的比较,结合我国《企业会计准则第6号——无形资产》及应用指南的有关规定,对我国新准则中将开发阶段支出有条件的资本化处理进行了分析。

Comparative Analysis of the Capitalizing and Expenses of Research and Development

With the arrival of the knowledge economy,enterprises' research and development expense as regular expenditure become more and more. According to the comparison of research and development activity's definition between home and abroad, the range, content and treatment method of the international research and the development expense, the comparison and analysis of expenses and capitalized's pros and cons., combining relevant regulations of the sixth new enterprises' accounting criterion-intangible assets and application of the guide. This paper analyzes the treatment to conditionally capitalize the expenditure of the developing stage in the new criterion.