.本科生毕业论文 论讨论与开发费用对企业的影响 _____________________________________________________________学生姓名 指导老师 级 别 专 业 班 级 学 号 年 月 日摘 要在世界性的经济危机背景下，中国企业必须考虑所处的国内及国际环境，通过研发等手段来取得可持续性的进展。本文主要讨论研发费用对企业的影响，包括对所得税、股价、资产、利润等方面的影响，根据企业讨论开发费用税前扣除管理办法（国税发（2024）116 号），企业在资金上可以获得所得税的返还。关键词：研发费用；加计扣除；费用化；资本化；股价Abstract In the background of the global economic crisis, Chinese enterprises have to consider the international and domestic circumstance for sustainable development by the means of research and development. this thesis mainly talks about the influences of research and development expenses to an enterprise, including the influences to the income tax, stock prices ,assets ,profit etc. according to the pretax regulations (No116 2024 issued by state tax official ),the enterprises can obtain the refund of income tax.Keywords: Research and development expenses ； Deduction plus ； Expensed cost；Capitalization；Share price目 录引 言................................................................（1）一、新会计准则下研发费用的会计处理....................................（2）（一）研发费用的定义..................................................（2）（二）研发费用的费用化和资本化........................................（3）（三）研发费用的会计处理方法..........................................（4）二、讨论开发费用对企业的影响..........................................（5）（一）费用化对企业的影响..............................................（5）（二）资本化对企业的影响..............................................（5）（三）研发费用对所得税的影响..........................................（6）（四）讨论开发费用对上市公司股价的影响................................（7）三、案例........................
