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知识经济时代,科技研发对于企业而言十分重要,能够提高企业的核心竞争力,同时也在客观上推动了科技的进步,因此各行各业都在积极的进行科技研发,科技研发离不开资金投入,这一费用的管理是企业会计工作的重要内容,本文主要结合医疗卫生企业的实际情况就科技研发费用的会计管理问题进行简单的分析探讨。
In the era of knowledge-based economy, science and technology research and development is very important for enterprises, which can improve the core competitiveness of enterprises and promote the progress of science and technology objectively. Therefore, all walks of life are actively carrying out scientific and technological research and development, and scientific and technological research and development are inseparable from the funds Input, the management of this cost is an important part of the enterprise accounting work. This paper mainly analyzes the accounting management of R & D expenses in light of the actual situation of medical and health enterprises.