企业科技创新投入与产出会计核算精细化若干问题探讨

发布时间：2018-05-30 10:23

本文选题：科技创新投入与产出 + 单独建账　；参考：《中国注册会计师》2013年06期

【摘要】：根据财政部、国家税务总局、科技部、国家发改委等政府部门的规定以及企业经营管理精细化要求,企业应对科技创新活动投入与产出进行单独建账、精细化归集核算。而从目前我国企业对科技创新活动投入与产出会计核算的实际状况看,企业在单独建账与规范精细化归集核算方面的问题仍比较突出,以致企业编制并提供的科技创新活动投入与产出会计信息失真问题较多。本文从四个方面探讨了企业如何做到单独建账并精细化归集核算科技创新活动投入与产出问题,为企业有效提升对科技创新活动投入与产出会计核算工作规范化与精细化水平提供参考。
[Abstract]:According to the regulations of the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology, the State Development and Reform Commission, and the fine requirements of enterprise management, enterprises should establish separate accounts for the input and output of scientific and technological innovation activities, and finely collect and collect accounts. However, from the actual situation of accounting for the input and output of scientific and technological innovation activities in our country, the problems in establishing separate accounts and standardizing the collection accounting are still quite prominent. As a result, the input and output of scientific and technological innovation activities prepared and provided by enterprises have more problems of accounting information distortion. In this paper, the author discusses how to set up accounts separately and collect and calculate the input and output of scientific and technological innovation activities from four aspects. This paper provides a reference for enterprises to improve the standardization and refinement of accounting for the input and output of scientific and technological innovation activities.
【作者单位】：浙江正信永浩联合会计师事务所;
【分类号】：F273.1;F275.2

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