随着知识经济时代的到来,竞争日益加剧,这就意味着企业的价值将更多地体现在其技术的创新能力、先进程度及有效利用上。相应地,研究开发费用在企业总支出中所占的比重逐年提高,高新技术企业更是如此。但目前各国会计实务对研究开发费用的会计处理存在较大差异,其争议在于这部分 With the advent of the era of knowledge economy, increasing competition, which means that the value of the enterprise will be more reflected in its technological innovation, advanced level and effective use. Correspondingly, the proportion of research and development costs in total corporate expenditures has been increasing year by year, especially for high-tech enterprises. However, there is a big difference in the accounting treatment of research and development costs in accounting practice in various countries at present. The controversy lies in this part