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本文对企业研发费用的管理进行了实证研究,并比较了研发费用会计处理方法的利弊。研究结果表明:(1)有条件的资本化处理方法与股价显著相关,可提高账面价值与企业内涵价值的一致性。(2)有条件的资本化处理方法比单一的费用化、单一的资本化更合理,是未来发展的趋势。
This paper conducts an empirical research on the management of R & D costs and compares the pros and cons of R & D expense accounting methods. The results show that: (1) The conditional capitalization method is significantly related to the stock price, which can increase the consistency between the book value and the enterprise value. (2) The conditional capitalization method is more reasonable than a single feeization and single capitalization, which is the trend of future development.