| 论我国研发支出有条件资本化 |
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| 引用本文： | 王国华.论我国研发支出有条件资本化[J].科技广场,2011(2):115-117. |
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| 作者姓名： | 王国华 |
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| 作者单位： | 平湖市发展和改革局,浙江,平湖,314200 |
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| 摘 要： | 本文就我国现行准则下的研发支出有条件资本化可能存在的问题提出了质疑,诸如研发资本化阶段划分标准不清,资本化条件欠缺实际操作性以及由此带来的盈余操纵等问题。并针对上述可能存在的问题,提出了相关建议。
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| 关 键 词： | 研发支出 有条件资本化 全部费用化 全部资本化 |
Study on Accounting Problem of R&D Expenditure Conditonal Capitalization in Enterrises |
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| Wang Guohua.Study on Accounting Problem of R&D Expenditure Conditonal Capitalization in Enterrises[J].Science Mosaic,2011(2):115-117. |
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| Authors: | Wang Guohua |
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| Institution: | Wang Guohua(Development and Reform Bureau of Pinghu,Zhejiang Pinghu 314200) |
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| Abstract: | the paper raised questions about the issue of R&D expenditures on China's existing criteria for the capitalization conditions,Such as the R&D stage division standard is unclear,the capitalization condition is short of actual operational as well as earnings operation will breeding ground from above problem and so on.In view of the above issues which may exist,the article made the relative recommendations. |
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| Keywords: | R&D Expenditure Conditioned Capitalization Expense Full Capitalization |
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