论企业讨论与开发费用会计处理问题摘 要随着世界经济一体化的推动和开展，企业的讨论与开发费用数额巨大，其正确的会计处理对企业的开展至关重要。科技的不断开展，企业之间竞争日益剧烈，特别是企业之间产品品种和质量的竞争愈演愈烈，先进科学技术的开发占有越来越重要的地位。所以，许多公司不得不投入巨额资金进行讨论与开发活动。因此,国际上对讨论与开发费用的会计处理已经形成了一套国际化的方法。我国讨论与开发费用会计的处理方法，应采纳符合一定条件的资本化模式和全部费用化模式。现行会计实务也将此费用作为企业管理费用处理。本文首先对国际化讨论与开发费用的会计处理进行阐述，结合我国实际情况，分析了费用化处理在我国所导致的现实矛盾。通过对会计的概念框架与核算原那么的分析，对企业讨论与开发费用会计处理问题进行了探讨。关键词：会计处理；开发费用；资本化；核算原那么 Research and development costs of the accounting treatment of business ABSTRACTWith the knowledge economy era, a huge amount of research and development costs of enterprises, the correct accounting treatment of business development. The continuous development of science and technology, increasing competition among enterprises, especially between enterprises and quality of product variety competition intensified, the development of advanced science and technology plays an increasingly important role. Therefore, many companies have invested huge sums of money for research and development activities. Therefore, the international research and development costs on the accounting treatment has formed a set of international methods. Research and development costs of the accounting approach，Meet certain conditions should be the capital of the models and the full cost of the model. This is also the current cost accounting practices as a business management expense. This article first international research and development costs of the accounting treatment described, the actual situation in our...
