一、高新技术企业认定管理中存在的问题(一)研发费用归集的核算要求不明确。根据《高新技术企业认定管理办法》(以下简称《办法》)的规定,研发费用比例是高新技术企业认定的必要条件之一,能否达到规定比例,其核算的内容与方式成为认定的关键。但是《高新技术企业认定管理指引》(以下简称《指引》)对研 First, the high-tech enterprises that exist in the management of problems (A) R & D expense collection accounting requirements are not clear. According to the Regulations on the Management of High and New Technology Enterprises (hereinafter referred to as the “Measures”), the proportion of R & D expenses is one of the necessary conditions for high and new technology enterprises to determine whether the proportion can be met. The content and mode of their accounting become the key points for their determination. However, “High-tech Enterprise Certification Management Guidelines” (hereinafter referred to as the “Guide”) of research