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在现有的经济环境与经济体制下,原有的部分传统企业逐渐转型成为高新技术企业这一新型企业形式。对于高新技术企业这类新型企业而言,如何做好会计核算是目前探讨研究的一个重点。高新技术企业不能把传统企业进行的会计核算方法体系全盘接收,对于某些高新技术企业特有的核算内容需要明确核算方法,保证财务核算工作的真实可靠。这对于企业的整体运营与发展有重要意义。本文主要阐述了我国高新技术企业会计核算中存在的一些问题,尤其针对收入核算与研发费用核算中出现的问题进行相应分析,并提出相关建议。
Under the current economic environment and economic system, some of the original traditional enterprises gradually transformed into new-type high-tech enterprises. For new-type high-tech enterprises such enterprises, how to do a good job accounting is the focus of the current study. New and high-tech enterprises can not fully accept the accounting method system carried out by traditional enterprises. For certain high-tech enterprises, their accounting contents need to be clearly accounted for and ensure the authenticity of financial accounting. This is of great significance to the overall operation and development of the enterprise. This paper mainly elaborates some problems existing in the accounting of high-tech enterprises in our country, especially analyzes the problems in revenue accounting and R & D cost accounting and puts forward some suggestions.