受到全球金融风暴的影响,许多高新技术企业加快了研发的步伐,以降低市场风险。由于高新技术研发费用在经营支出中所占比重越来越大,有关经费的管理和会计处理就成为一个新的课题。近年来,国家财税部门出台多项政策,均体现了国家鼓励企业加大技术开发活动的投入。同时这些规定也对财务人员如何科学、合理归集研发费用,以同时满足会计准则、加计扣除、高新认定、科学统计的不同要求。于是,如何真实、完整地核算研究开发费用并实施有效管理,规避税收风险,对现有的高新技术企业或拟申请高新技术企业认定的单位而言,都至关重要。 Affected by the global financial turmoil, many high-tech enterprises have accelerated the pace of R & D to reduce market risk. Since the proportion of high-tech R & D expenditures in operating expenditures is increasing, the management and accounting of related expenditures have become a new issue. In recent years, the state finance and taxation department issued a number of policies, all embodying the state’s encouragement for enterprises to increase investment in technology development activities. At the same time, these regulations also make a scientific and reasonable collection of R & D expenses for the financial officers so as to simultaneously meet the different requirements of accounting standards, deductions, high-tech recognition and scientific statistics. Therefore, how to calculate the R & D cost in a real and complete way, implement effective management and avoid the tax risk is of crucial importance to the existing high-tech enterprises or the units that are supposed to apply for high-tech enterprises.