高新技术企业研发费用存在的问题及对策分析——以 A 公司为例摘要高新技术企业作为科技发展的重要产物，是适应时代高速发展的必然选择。但高新技术企业研发活动不仅收益过程绵长，且收益与风险并存，这使得许多企业在研发费用核算过程中出现了诸多问题。本文首先对高新技术企业研发费用的相关理论进行了概述，以 A公司为例，对高新技术企业研发费用的现状进行分析，其次提出了高新技术企业研发费用中存在的问题，最后对高新技术企业研发费用改进提出相应对策。对高新技术企业研发费用存在问题及对策的分析可促进高新技术企业可持续发展，使我国高新技术企业更具竞争力，并让我国经济在保持世界领先地位的同时能更好更快发展。［关键词］高新技术企业；研发费用；A 公司Problems and Countermeasures of R&D Expenses in High-tech Enterprises: A Case Study of A CompanyABSTRACTAs an important product of the development of science and technology,high-tech enterprises are the inevitable choice to adapt to the rapid development of the times. However,the R&D activities of high-tech enterprises not only have a long process of revenue,but also have the coexistence of revenue and risk,which makes many enterprises have many problems in the process of R&D cost accounting.Firstly,this paper summarizes the related theories of R&D expenditure of high-tech enterprises. Taking A Company as an example,it analyses the current situation of R&D expenditure of high-tech enterprises. Secondly,it puts forward the problems existing in R&D expenditure of high-tech enterprises. Finally,it puts forward corresponding countermeasures for improving R&D expenditure of high-tech enterprises. The analysis of the problems and Countermeasures of R&D expenditure of high-tech enterprises can promote the sustainable development of high-tech enterprises,make our high-tech enterprises more competitive,and make our economy develop better and faster while maintaining the leading position in the wor...
