YHL公司研发支出有条件资本化问题研究

发布时间：2018-01-28 22:49

本文关键词： 研发支出有条件资本化信息披露风险管控　出处：《天津农学院》2017年硕士论文　论文类型：学位论文

【摘要】：在当今的知识经济时代,各国若想占有一席之地,就必须培养自己的核心竞争力,然而核心竞争力的提高需要科技创新与研发投入。近年来,我国的高新技术企业的研发经费逐渐增加,随着研发投入强度的加大,也对我国会计准则相关研发支出提出了更多要求。2006年《企业会计准则第6号——无形资产》中对企业内部研发支出的会计处理做了较大调整,由之前的研发支出全部费用化变为有条件资本化,这一重大变更与国际会计准则趋同。然而,研发支出会计政策的改革不仅给企业带来了契机,同时也存在着一系列挑战。为了研究在有条件资本化下企业研发支出存在的问题,该文以YHL公司为研究对象进行案例分析,首先对研发支出及其有条件资本化和研发支出的范围、特征做出概念界定,为下文分析问题及对策做好理论铺垫;其次了解了YHL公司研发支出有条件资本化的现状,并结合研发支出的相关理论知识,分析出YHL公司研发支出在有条件资本化下存在会计准则执行缺乏可操作性、资本化率异常、信息披露不规范以及对研发投入缺乏风险有效控制及计量的问题,因此,考虑到企业的长远发展,该文针对所发现问题,从制度和实务两个层面对YHL公司提出补充研发活动实施细则、规范研发支出信息披露制度、加强研发项目对象化、提高企业会计人员的专业水平和道德修养的改进措施。最后,对全文做了简要总结并提出展望,希望YHL公司的研究结果可以对高新技术行业研发支出资本化问题提供一定借鉴作用。
[Abstract]:In the era of knowledge economy, if countries want to have a place, they must cultivate their core competitiveness. However, the improvement of core competitiveness needs scientific and technological innovation and R & D investment. The R & D expenditure of high-tech enterprises in our country is increasing gradually, with the increase of R & D investment intensity. In 2006, "Enterprise Accounting Standard No. 6-Intangible assets" made a great adjustment to the accounting treatment of internal R & D expenditure. This major change is converging with international accounting standards. However, the reform of R & D expenditure accounting policy has not only brought opportunities to enterprises. At the same time, there are a series of challenges. In order to study the problems of R & D expenditure under conditional capitalization, this paper takes YHL Company as the case study. Firstly, it defines the concept of R & D expenditure and its conditional capitalization and the scope and characteristics of R & D expenditure, which lays a theoretical foundation for the following analysis of problems and countermeasures. Secondly, we understand the current situation of conditional capitalization of R & D expenditure in YHL Company, and combine the related theoretical knowledge of R & D expenditure. The analysis shows that the R & D expenditure of YHL company is lack of maneuverability under conditional capitalization, and the capitalization rate is abnormal. Information disclosure is not standardized and lack of effective risk control and measurement of R & D investment. Therefore, in view of the long-term development of enterprises, this paper aims at the problems found. From the two aspects of system and practice, this paper puts forward the implementation rules of supplementary R & D activities to YHL Company, standardizes the information disclosure system of R & D expenditure, and strengthens the objectification of R & D projects. The improvement measures to improve the professional level and moral accomplishment of enterprise accountants. Finally, the paper makes a brief summary of the full text and puts forward the prospect. It is hoped that the research results of YHL will provide some reference for the capitalization of R & D expenditure in high and new technology industries.
【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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