研发费用资本化影响因素研究

发布时间：2018-01-22 03:39

本文关键词： 研发费用开发支出会计政策选择资本化费用化　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：自2006年新会计准则颁布后，，我国对研发费用实行有条件资本化，准则将研发费用的归集分为两个阶段，研究阶段和开发阶段，研究阶段费用直接计入当期损益，而开发阶段费用则实行有条件资本化，在资产负债表中新增“开发支出”科目，开发费用发生时计入“开发支出”科目，不符合资本化条件的费用于年末从开发支出中转入当期损益，符合资本化条件部分在“开发支出”中累积，开发成功时将其转入无形资产科目，开发失败则一次性转入当期损益。该项准则客观上改善了企业的财务指标和经营状况。但是，我国会计准则并没有提出严格而详细的执行规定，披露研发费用的上市公司比例还不高，对研发费用的披露也相当不规范，对研发费用的会计处理更多的依赖于企业自身的判断，所以，我们要了解企业管理层在确定研发费用资本化程度时是否存在盈余管理动机，并且受哪些因素的共同影响。为了避免行业因素的干扰，本文选取了2010年和2011年沪深两市中研发费用披露较多、研发力度较强的信息技术业和生物医药业作为我们的研究范围，并选取披露了研发支出的企业作为我们的研究样本。基于会计政策选择的三大假设（债务契约假设、报酬契约假设和政治成本假设）和信息传递理论对研发费用资本化的影响因素进行回归分析。研究发现，企业的研发费用资本化行为主要受到债务契约和政治成本的影响。债务契约的影响表现为财务杠杆越高的企业，资本化强度也越高，同时，我们还发现，在我们所选择的的这两个行业中，短期资产负债率比资产负债率对模型更有解释力，这可能是受行业因素的影响；政治成本的影响表现为盈利水平越高的企业，资本强度越低，政治成本对企业规模的影响较弱；此外，企业存在利用研发费用资本化的会计政策选择进行扭亏的行为，并且存在微弱的证据表明企业存在平滑利润的动机。由结论可知我国上市公司确实存在利用研发费用资本化会计政策选择进行盈余管理的动机。由此，我们针对企业的盈余管理行为，提出了以下建议：从操作上对研究阶段和开发阶段进行区分；在披露中建立研发相关数据之间的关联；完善研发费用资本化的执行准则；扩大研发费用的资本化范围；增大对研究与开发费用相关内容的披露。
[Abstract]:Since the promulgation of the new accounting standards in 2006, our country has implemented conditional capitalization of R & D expenditure, which divides the collection of R & D expenditure into two stages: research stage and development stage. The expenses of the research stage are directly recorded into the profits and losses of the current period, while the expenses of the development phase are capitalized conditionally, and the "development expenditure" accounts are added to the balance sheet, and the development expenses are recorded into the "development expenditure" accounts when the development expenses are incurred. Fees that do not meet the capitalization conditions shall be used to transfer the profits and losses from the development expenditure to the current period at the end of the year, and the part conforming to the capitalization conditions shall be accumulated in the "development expenditure" and transferred to the intangible assets subject when the development is successful. If the development fails, it will be transferred to the profit and loss of the current period at one time. This criterion objectively improves the financial index and the operating condition of the enterprise. However, China's accounting standards have not proposed strict and detailed implementation provisions, the proportion of listed companies that disclose R & D expenses is not high, and the disclosure of R & D expenses is also quite irregular. The accounting treatment of R & D expenses depends more on the judgment of the enterprise itself. Therefore, we should understand whether there is earnings management motivation in determining the degree of capitalization of R & D expenses. And by what factors together. In order to avoid the interference of industry factors, this paper selects 2010 and 2011 in the Shanghai and Shenzhen stock market R & D costs disclosure is more. Research and development of the strong information technology industry and biomedical industry as our research area. And select the enterprises that disclose the R & D expenditure as our research sample. Based on the three major assumptions of accounting policy choice (debt contract hypothesis). Compensation contract hypothesis and political cost hypothesis) and information transfer theory are used to analyze the factors affecting the capitalization of R & D costs. The behavior of R & D capitalization is mainly influenced by debt contract and political cost. The influence of debt contract is that the higher the financial leverage, the higher the capitalization intensity. At the same time, we also find that the higher the financial leverage is, the higher the capitalization intensity is. In the two industries we choose, the short-term asset-liability ratio is more explanatory than the asset-liability ratio to the model, which may be influenced by the industry factors. The influence of political cost is that the higher the profit level, the lower the capital intensity, and the weaker the influence of political cost on enterprise scale; In addition, enterprises have the behavior of making use of the accounting policy choice of capitalization of R & D expenses to turn losses, and there is weak evidence that there is a motive for smooth profits. From the conclusion, we can know that the listed companies in our country do have the motive of using the capitalized accounting policy of R & D expenses to carry out earnings management. Therefore, we aim at the earnings management behavior of enterprises. The following suggestions are put forward: distinguish the research stage and the development stage from the operation; Establishing a link between R & D related data in the disclosure; Improve the implementation guidelines for capitalization of R & D costs; Expanding the scope of capitalization of R & D costs; Increase disclosure of research and development related content.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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