随着知识经济时代的到来,无形资产在企业资产中所占的比重越来越大,无形资产会计问题愈来愈受到会计理论与实务界的关注。企业自身的研究与开发(RD)活动是形成无形资产的一个重要途径。RD会计的核心问题是,RD支出是资本化还是费用化。本文尝试从财务会计理论框架层面对RD会 With the advent of the era of knowledge economy, the proportion of intangible assets in the corporate assets is increasing, and the accounting problems of intangible assets are increasingly concerned by accounting theory and practice circles. An enterprise’s own research and development (RD) activity is an important way to create an intangible asset. The central question of RD accounting is whether RD expenditures are capitalized or expensed. This paper tries to analyze the RD Association from the financial accounting theory framework