按照国际会计准则,政府补助一般作为企业收益处理,但由于我国经济正处于转型时期,政府对高新科技等企业常有资金支持,一部分政府补助更多地体现了国家投资的性质,故其会计处理与国际会计准则之间还存在着差异。本文在对我国政府补助的性质、用途等进行分类的基础上,对我国政府补助的会计处理进行了汇总、梳理,以期为会计实务界进行有关会计处理提供参考和方便。 In accordance with international accounting standards, government subsidies are generally treated as corporate earnings. However, due to the fact that China’s economy is in a period of transition, the government often has financial support for high-tech enterprises. Some government subsidies more reflect the nature of state investment, so the accounting treatment There are still differences with IAS. Based on the classification of the nature and purpose of government subsidies in our country, this paper summarizes and sorts the accounting treatment of government subsidies in our country, with a view to providing reference and convenience for accounting practice.