一、现行研究开发费用会计处理存在问题 1.随着知识经济时代的到来,风险投资、高科技投资的迅速增加,研究开发费用成为无形资产原始价值的重要组成部分,再将其费用化显然不合理。笔者以为,企业的研究与开发活动,就是企业进行新产品开发,改进旧产品或降低未来经营成果的活动,其目的是让企业未来有更好地发展,与未来各期的收益密切相关,如商标权、专利权开发费用很大,为了体现真实性的会计原则,应将无形资产研究开发费用单独设帐户进行核算,而无形资产准则中,只包括最后阶段的注册费、律师费,不包括研究与开发费用,势必使帐面价值与实际价值相差甚远,使自创无形资产的价值不能真实地反映出来,低估了企业的资产。 First, the existing research and development costs accounting problems 1. With the advent of the era of knowledge-based economy, venture capital, high-tech investment increased rapidly, research and development costs have become an important part of the intangible assets of the original value, then the cost of apparently not reasonable. The author believes that the research and development activities of an enterprise are activities that an enterprise undertakes in developing new products, improving old products or reducing future operating results. Its purpose is to enable the enterprise to develop better in the future and is closely related to the future returns in the future In order to reflect the accounting principles of authenticity, the research and development costs of intangible assets should be set aside separately for accounting purposes. The intangible assets standard only includes the registration fee and legal fees of the final stage, not including Research and development costs, the book value is bound to make a far cry from the actual value of the value of self-intangible assets can not be truly reflected, underestimating the assets of enterprises.