论文部分内容阅读
现行的企业会计准则及企业会计制度对于企业的研究与开发支出的会计确认、计量及处理做出了较为明确的规定。毫无疑问，这些规定在增强企业间研究与开发信息的可比性、避免虚增不良资产以及提升企业财务报告质量方面有着非常重大的指导作用和现实意义。然而，在研究与开发的会?
The current Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises make a clearer stipulation on the accounting recognition, measurement and treatment of research and development expenditures of enterprises. There is no doubt that these rules have very important guiding and practical significance in enhancing the comparability of research and development information among enterprises, avoiding inflating non-performing assets and improving the quality of corporate financial reports. However, in the research and development of the meeting?