关于促进企业加速科技进步的财会制度研究
发布时间：2018-11-29 10:48
【摘要】：发展是当今时代的主题,科技创新则是发展的源动力。企业作为社会主义市场经济的主体,在经济发展、社会进步中发挥着至关重要的作用。针对如何激励企业提高自主创新能力,促进企业科技进步这一问题,国外和国内的研究学者和专家都选取了各种角度开展研究分析。笔者从财会制度角度出发,通过分析财务会计支持企业科技进步的必要性和可行性,深入研究财会制度与企业科技进步之间的联系。继而介绍了跟企业科技创新有关的制度,根据我国的现状来看,主要有税收优惠政策、权益的分享和本文着重研究的财会制度的扶持。在日趋激烈的竞争环境下,促进企业加速科技进步的财会制度研究具有重大的理论和实践价值。提高企业的自主创新能力,调整产业结构,实现产业结构优化升级,既需要科技、人才、市场、生产链等多方面的支持,也需要财会制度与时俱进,以完善的财会制度及时掌握企业的经济动态,加强企业各部门的协作和监督,从而节约生产、销售、管理成本,提高企业经济效益,使企业在竞争中立于不败之地。财务会计与企业科技进步有必然的联系。一方面科技创新推动了产业结构的调整,使会计的应用范围扩大,进一步完善了会计的职能;另一方面,会计在适应政治、经济、文化的发展中随之变化,反过来也促进了企业的科技创新活动。与企业的一般经济活动相比,企业的技术创新活动具有风险高、耗资多和信息不对称等特点,这些特点决定了企业的科技创新活动离不开会计的推动作用。从现行的财会制度来看,根据我国2006年实行的新会计准则在企业特别是高新技术行业的激励现状,包括高新技术产业的折旧制度、研发费的会计处理和所得税的会计处理进行分析,指出了关于促进企业加速科技进步的相关财会制度存在制度建设空白、制度内容尚待完善和制度执行等问题,针对这些问题,在改进财会制度的过程中需要完善与科技创新相关的会计配套制度的内容体系和核算体系,并在会计准则层面提供操作指引。
[Abstract]:Development is the theme of the times, and scientific and technological innovation is the source of development. As the main body of socialist market economy, enterprises play a vital role in economic development and social progress. To solve the problem of how to encourage enterprises to improve their independent innovation ability and promote the progress of science and technology of enterprises, foreign and domestic researchers and experts have selected various angles to carry out research and analysis. From the point of view of financial and accounting system, the author analyzes the necessity and feasibility of financial accounting to support the scientific and technological progress of enterprises, and deeply studies the relationship between financial accounting system and scientific and technological progress of enterprises. Then it introduces the system related to the innovation of science and technology of enterprises. According to the present situation of our country, there are mainly the preferential tax policy, the sharing of rights and interests and the support of the financial and accounting system which this paper focuses on. In the increasingly competitive environment, the research of financial accounting system to accelerate the progress of science and technology has great theoretical and practical value. To improve the enterprises' independent innovation ability, adjust the industrial structure, realize the optimization and upgrading of the industrial structure, not only need the support of science and technology, talent, market, production chain and so on, but also the financial and accounting system to keep pace with the times. With the perfect financial and accounting system to grasp the economic trends of the enterprise in time, to strengthen the cooperation and supervision of the various departments of the enterprise, thus to save production, sales, management costs, improve the economic efficiency of the enterprise, so that the enterprise in the competition in an invincible position. Financial accounting and enterprise science and technology progress has the inevitable link. On the one hand, the innovation of science and technology has promoted the adjustment of industrial structure, expanded the scope of application of accounting, and further improved the function of accounting; On the other hand, accounting changes in the development of politics, economy and culture, which in turn promotes the innovation of science and technology. Compared with the general economic activities of enterprises, the technological innovation activities of enterprises have the characteristics of high risk, high cost and asymmetric information. These characteristics determine that the technological innovation activities of enterprises can not be separated from the driving role of accounting. From the point of view of the current financial and accounting system, according to the incentive situation of the new accounting standards implemented in China in 2006 in enterprises, especially in high-tech industries, including the depreciation system of high-tech industries, This paper analyzes the accounting treatment of R & D expenses and the accounting treatment of income tax, and points out that there is a gap in the system construction, the content of the system remains to be perfected and the system is carried out in order to accelerate the progress of science and technology in enterprises. In the process of improving the accounting system, it is necessary to perfect the content system and accounting system of the accounting supporting system related to the innovation of science and technology, and to provide operational guidance at the level of accounting standards.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
本文编号：2364788
[Abstract]:Development is the theme of the times, and scientific and technological innovation is the source of development. As the main body of socialist market economy, enterprises play a vital role in economic development and social progress. To solve the problem of how to encourage enterprises to improve their independent innovation ability and promote the progress of science and technology of enterprises, foreign and domestic researchers and experts have selected various angles to carry out research and analysis. From the point of view of financial and accounting system, the author analyzes the necessity and feasibility of financial accounting to support the scientific and technological progress of enterprises, and deeply studies the relationship between financial accounting system and scientific and technological progress of enterprises. Then it introduces the system related to the innovation of science and technology of enterprises. According to the present situation of our country, there are mainly the preferential tax policy, the sharing of rights and interests and the support of the financial and accounting system which this paper focuses on. In the increasingly competitive environment, the research of financial accounting system to accelerate the progress of science and technology has great theoretical and practical value. To improve the enterprises' independent innovation ability, adjust the industrial structure, realize the optimization and upgrading of the industrial structure, not only need the support of science and technology, talent, market, production chain and so on, but also the financial and accounting system to keep pace with the times. With the perfect financial and accounting system to grasp the economic trends of the enterprise in time, to strengthen the cooperation and supervision of the various departments of the enterprise, thus to save production, sales, management costs, improve the economic efficiency of the enterprise, so that the enterprise in the competition in an invincible position. Financial accounting and enterprise science and technology progress has the inevitable link. On the one hand, the innovation of science and technology has promoted the adjustment of industrial structure, expanded the scope of application of accounting, and further improved the function of accounting; On the other hand, accounting changes in the development of politics, economy and culture, which in turn promotes the innovation of science and technology. Compared with the general economic activities of enterprises, the technological innovation activities of enterprises have the characteristics of high risk, high cost and asymmetric information. These characteristics determine that the technological innovation activities of enterprises can not be separated from the driving role of accounting. From the point of view of the current financial and accounting system, according to the incentive situation of the new accounting standards implemented in China in 2006 in enterprises, especially in high-tech industries, including the depreciation system of high-tech industries, This paper analyzes the accounting treatment of R & D expenses and the accounting treatment of income tax, and points out that there is a gap in the system construction, the content of the system remains to be perfected and the system is carried out in order to accelerate the progress of science and technology in enterprises. In the process of improving the accounting system, it is necessary to perfect the content system and accounting system of the accounting supporting system related to the innovation of science and technology, and to provide operational guidance at the level of accounting standards.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
【参考文献】
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3 黎明;马青云;;研发费用会计处理优化问题探讨[J];商业会计;2010年19期
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