研发费用会计处理变化对企业研发投入影响的实证研究
发布时间：2018-08-08 16:40
【摘要】：在知识经济时代,技术创新是推动科技发展进步的最基本的动力,是构成企业核心竞争力的关键因素。近年来我国研发的力度正逐步加大,随着相关规章制度的不断完善,以及政策引导的逐步加强,我国的企业更加积极的参与到研发投入活动中,并日益成为研发活动的主力军,而研究与开发(research and development,简称为RD)是技术创新的最主要的形式。为了促进我国企业加大研发投入,增强自主创新能力,2007年我国正式实施的《企业会计准则第6号——无形资产》(下称新准则)是在2001年发布的《企业会计准则——无形资产》(下称旧准则)基础上进行的修订和完善,新准则是我国不断同国际会计准则趋同过程中的一个里程碑。 其中,新会计准则对无形资产研发费用处理由全部费用化转变为有条件的资本化这一改变更具有价值相关性,学术界大部分学者和专家认为新准则有助于消除企业的短期行为,加大企业科技投入的力度,并大幅度增加科技及创新类企业的利润。那么研发费用有条件资本化是否真的如人们所预期的那样产生了积极的效果,是否真正促进了企业加大研发投入,这成为了本文研究的主要问题。 本文主要分析我国企业研发投入的现状,并对其影响因素作了一定的梳理,着重从会计准则变革角度探索对研发投入强度的影响。由于研发活动较多的发生在制造行业,因此本文选取我国制造业和信息技术业(根据2012证监会行业分类标准划分)上市公司为样本,运用回归模型进行实证检验。首先,本文通过文献回顾梳理了关于RD投入影响因素、有条件资本化研发费用与企业RD投入的研究现状。其次,本文对研发投入的理论进行深入分析。再次,本文重点进行了实证检验,将总样本按照国有上市公司和非国有上市公司进行分类,研究不同所有权类型公司受准则变革影响的程度；与此同时,模型中还将总样本按照高技术行业和传统行业进行分类,对比研发处理方式变化对不同类型上市公司影响程度。在具体分析中,以第三部分的理论体系为依据对实证结果进行分析与评价。经过理论与实证的深入研究与分析,本文得出结论,实证结果支持理论假设,即研发费用会计处理变化促进了企业加大研发投入力度；同时也验证了高技术行业相比于传统行业而言,准则变革对其研发投入产生的影响程度并不相同,高技术行业研发投入力度变化更大。此外,非国有上市公司研发投入力度显著高于国有上市公司。 本文的研究意义在于,从理论价值上看,研究研发费用会计处理变化对企业的影响,丰富了会计准则的研究视角：研发费用会计处理变化会直接对企业的研发投入产生影响,国内对技术创新的影响大部分集中于理论研究,从会计准则方向来实证探讨对技术创新直至对企业影响却很少,因此本研究有助于无形资产研究理论的丰富与发展。而从现实意义看,本研究也具有很强的及时性和必要性,通过探讨如何有效执行会计准则以便于科技管理单位引导企业进行恰当的会计选择,为更多的企业提供参考,以协助企业在准则变革时避免产生问题,保持平稳过渡,进而实现科技强国。经济发展需要借助于企业的发展而实现,而企业的发展又受到会计制度的制约与影响,因此经济发展需要会计制度协调发展。基于好的会计准则应有利于企业、社会科技进步和经济发展的分析,根据来自实证的第一手资料和数据,为企业会计准则制定机构制定更加完善的会计准则提供参考建议。本文的创新之处在于不仅实证检验了研发费用会计处理变化对企业研发投入的影响,而且区分高技术行业与传统行业、国有控股与非国有控股企业,实证检验它们的研发投入强度受研发费用会计处理变化影响的不同程度。
[Abstract]:In the era of knowledge economy, technological innovation is the most basic driving force to promote the development and progress of science and technology. It is the key factor to constitute the core competitiveness of enterprises. In recent years, the strength of our country's R & D is gradually increasing. With the continuous improvement of relevant rules and regulations and the gradual strengthening of policy guidance, Chinese enterprises are more actively involved in R & D investment. In the activities, and increasingly become the main force of research and development activities, and research and development (Research and development, referred to as RD) is the most important form of technological innovation. In order to promote our enterprises to increase R & D investment and enhance the ability of independent innovation, in 2007, China's "Enterprise Accounting Standards No. sixth" (hereinafter referred to as new) The standard) is the revision and improvement on the basis of the accounting standards for enterprises - intangible assets (hereinafter referred to as the old criteria) issued in 2001. The new criterion is a milestone in the convergence of China's international accounting standards.
Among them, the new accounting standards have more value relevance to the change of the research and development cost of intangible assets from all cost to conditional capitalization. Most scholars and experts in the academic circle believe that the new standards will help to eliminate the short-term behavior of enterprises, increase the investment in science and technology of enterprises, and greatly increase the scientific and technological and innovative enterprises. The main problem of this paper is whether the conditional capitalization of R & D costs really has produced positive effects as expected, and whether it really promotes the enterprise to increase R & D investment.
This paper mainly analyzes the current situation of R & D investment in China's enterprises, and makes a certain combing of its influencing factors, focusing on the impact on the intensity of R & D input from the perspective of the change of accounting standards. Because more R & D activities are in the manufacturing industry, this paper selects China's manufacturing and information technology industry (according to the 2012 SFC industry classification) Standard Division) listed companies as samples, using regression model for empirical test. First, this paper reviews the influence factors of RD input through literature review, the research status of conditional capitalized R & D cost and enterprise RD input. Secondly, this paper makes an in-depth analysis on the theory of R & D input. Thirdly, this paper focuses on the empirical test, The total sample is classified according to the state-owned listed companies and non-state-owned listed companies, and the extent of the influence of the different ownership types is studied. At the same time, the model also classifies the total sample according to the high-tech industry and the traditional industry, and compares the influence degree of the change of research and development treatment to the different types of listed companies. In the concrete analysis, the empirical results are analyzed and evaluated on the basis of the theoretical system of third parts. Through the in-depth study and analysis of theory and empirical analysis, this paper draws the conclusion that the empirical results support the theoretical hypothesis, that is, the change of research and development cost accounting treatment has promoted the investment of the enterprise plus big research, and also verified the high technology industry phase. Compared with the traditional industry, the influence of the standard change on its R & D investment is not the same, and the R & D investment in the high-tech industry has changed more. In addition, the R & D investment of non-state-owned listed companies is significantly higher than that of the state-owned listed companies.
The research significance of this paper is that, from the theoretical value, the study of the impact of the change in the accounting treatment of R & D cost on the enterprise enriches the research perspective of the accounting standards: the changes in the R & D cost accounting will directly affect the R & D input of the enterprise. Most of the reflection on the technological innovation in China is focused on the theoretical research, from the accounting standards. This research is helpful to the enrichment and development of the research theory of intangible assets. This study also has a strong timeliness and necessity in the practical sense. Through the discussion of how to effectively implement the accounting standards, it is convenient for the scientific and technological management units to guide the enterprises to carry on the appropriate. Accounting choice, for more enterprises to provide reference, to help enterprises to avoid problems in the reform of the standards, to maintain a smooth transition, and to achieve a strong scientific and technological power. Economic development needs to be realized by the aid of the development of enterprises, and the development of enterprises is restricted and influenced by the accounting system. Therefore, the economic development needs the coordinated development of the accounting system. The good accounting standards should be beneficial to the analysis of enterprises, social science and technology progress and economic development. According to the first-hand data and data from the empirical evidence, it provides a reference for the establishment of more perfect accounting standards for the accounting standards setting institutions. The innovation of this paper is that it does not only verify the change of the accounting treatment of R & D costs. The impact of enterprise R & D investment, and the distinction between high technology industry and traditional industry, state holding and non state holding enterprises, empirical test their R & D investment intensity affected by the change of R & D cost accounting treatment changes.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F273.1
本文编号：2172388
[Abstract]:In the era of knowledge economy, technological innovation is the most basic driving force to promote the development and progress of science and technology. It is the key factor to constitute the core competitiveness of enterprises. In recent years, the strength of our country's R & D is gradually increasing. With the continuous improvement of relevant rules and regulations and the gradual strengthening of policy guidance, Chinese enterprises are more actively involved in R & D investment. In the activities, and increasingly become the main force of research and development activities, and research and development (Research and development, referred to as RD) is the most important form of technological innovation. In order to promote our enterprises to increase R & D investment and enhance the ability of independent innovation, in 2007, China's "Enterprise Accounting Standards No. sixth" (hereinafter referred to as new) The standard) is the revision and improvement on the basis of the accounting standards for enterprises - intangible assets (hereinafter referred to as the old criteria) issued in 2001. The new criterion is a milestone in the convergence of China's international accounting standards.
Among them, the new accounting standards have more value relevance to the change of the research and development cost of intangible assets from all cost to conditional capitalization. Most scholars and experts in the academic circle believe that the new standards will help to eliminate the short-term behavior of enterprises, increase the investment in science and technology of enterprises, and greatly increase the scientific and technological and innovative enterprises. The main problem of this paper is whether the conditional capitalization of R & D costs really has produced positive effects as expected, and whether it really promotes the enterprise to increase R & D investment.
This paper mainly analyzes the current situation of R & D investment in China's enterprises, and makes a certain combing of its influencing factors, focusing on the impact on the intensity of R & D input from the perspective of the change of accounting standards. Because more R & D activities are in the manufacturing industry, this paper selects China's manufacturing and information technology industry (according to the 2012 SFC industry classification) Standard Division) listed companies as samples, using regression model for empirical test. First, this paper reviews the influence factors of RD input through literature review, the research status of conditional capitalized R & D cost and enterprise RD input. Secondly, this paper makes an in-depth analysis on the theory of R & D input. Thirdly, this paper focuses on the empirical test, The total sample is classified according to the state-owned listed companies and non-state-owned listed companies, and the extent of the influence of the different ownership types is studied. At the same time, the model also classifies the total sample according to the high-tech industry and the traditional industry, and compares the influence degree of the change of research and development treatment to the different types of listed companies. In the concrete analysis, the empirical results are analyzed and evaluated on the basis of the theoretical system of third parts. Through the in-depth study and analysis of theory and empirical analysis, this paper draws the conclusion that the empirical results support the theoretical hypothesis, that is, the change of research and development cost accounting treatment has promoted the investment of the enterprise plus big research, and also verified the high technology industry phase. Compared with the traditional industry, the influence of the standard change on its R & D investment is not the same, and the R & D investment in the high-tech industry has changed more. In addition, the R & D investment of non-state-owned listed companies is significantly higher than that of the state-owned listed companies.
The research significance of this paper is that, from the theoretical value, the study of the impact of the change in the accounting treatment of R & D cost on the enterprise enriches the research perspective of the accounting standards: the changes in the R & D cost accounting will directly affect the R & D input of the enterprise. Most of the reflection on the technological innovation in China is focused on the theoretical research, from the accounting standards. This research is helpful to the enrichment and development of the research theory of intangible assets. This study also has a strong timeliness and necessity in the practical sense. Through the discussion of how to effectively implement the accounting standards, it is convenient for the scientific and technological management units to guide the enterprises to carry on the appropriate. Accounting choice, for more enterprises to provide reference, to help enterprises to avoid problems in the reform of the standards, to maintain a smooth transition, and to achieve a strong scientific and technological power. Economic development needs to be realized by the aid of the development of enterprises, and the development of enterprises is restricted and influenced by the accounting system. Therefore, the economic development needs the coordinated development of the accounting system. The good accounting standards should be beneficial to the analysis of enterprises, social science and technology progress and economic development. According to the first-hand data and data from the empirical evidence, it provides a reference for the establishment of more perfect accounting standards for the accounting standards setting institutions. The innovation of this paper is that it does not only verify the change of the accounting treatment of R & D costs. The impact of enterprise R & D investment, and the distinction between high technology industry and traditional industry, state holding and non state holding enterprises, empirical test their R & D investment intensity affected by the change of R & D cost accounting treatment changes.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F273.1
【参考文献】
相关期刊论文 前2条
1 邓旭东,欧阳权;委托代理理论与国企激励约束机制的构建[J];企业经济;2004年10期
2 梁莱歆;孟志华;;企业科技创新的会计支持——评新准则R&D支出会计处理的国际趋同及影响[J];兰州商学院学报;2007年04期
，本文编号：2172388
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2172388.html
