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研发支出资本化主要包括两项职业判断:研究阶段与开发阶段的划分和资本化时点的确定。会计准则和相关规范的完善程度、管理层的盈余管理动机、研发项目的内部管理制度、会计人员与研发人员的信息沟通以及会计人员的综合素质都会影响研发支出资本化职业判断的恰当性。文章据此提出改善研发支出资本化职业判断的建议和措施。
The capitalization of research and development expenditures mainly includes two professional judgments: the division of research phase and development phase and the determination of the capitalization time point. The perfection of accounting standards and relevant norms, management’s earnings management motivation, internal management system of R & D projects, information communication between accountants and R & D personnel and the overall quality of accountants will all affect the appropriateness of occupational judgment of R & D expenditure capitalization. The article puts forward suggestions and measures to improve the capitalization of R & D expenditures.