企业研发支出有条件资本化会计问题研究
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摘要
知识经济环境下,企业的竞争主要是创新的竞争。为了保持企业的核心竞争能力和持久的竞争优势,企业尤其是高科技企业往往积极致力于研发活动,这带来了研究与开发支出(R&D)激增。巨额的研究与开发支出的会计处理就成为会计界关注的焦点。我国在2006年颁布的会计准则当中,对企业自行研究与开发活动的支出采取有条件资本化模式(也称部分资本化)。
文章首先对研发的定义、特征以及研发支出范围做出界定,本文倾向于国际会计准则委员会对研究与开发的定义。对这些定义、特征及范围加以界定是为下章研发准则的国际比较做出铺垫。
通过对比国际会计准则委员会、英国、美国、日本等国际会计组织或研发大国的研发会计准则,文章归纳出了对我国研发支出会计处理的几点有益启示:英国开发阶段的可行性测试条件、英国的研发重估制度及开发支出的摊销方法、日本研发有条件资本化的内容分析和国际会计准则委员会对研发信息充分披露的要求等等,这些内容值得我国在研发支出会计处理中加以借鉴。
文章回顾了我国研发支出会计处理的发展历程,从会计理论与现实动因两个大方面对我国选择研发支出有条件资本化的深层原因进行剖析。从理论上来说,研发支出有条件资本化处理使研发活动支出更符合资产的定义(如“可控制性”和“未来经济利益”两个关键点)和诸如相关、配比等多项会计核算原则。就现实意义而言,文章主要从宏观与微观两方面进行分析。宏观上,研发支出有条件资本化顺应会计准则国际协调化趋势,适应国家自主创新政策导向,同时也符合我国体制改革的现实国情。微观上,该方法有利于企业整体价值评估,能减轻经营者利润压力,增强企业对外筹资、投资能力,并有利于促进诸如企业股东、经理人、政府、债权人等多方利益相关者的利益。
诚然,研发支出有条件资本化也并非十全十美,对我国尚处于该方法的初始使用阶段更是如此。基于这个考虑,文章对我国现行准则下的研发支出有条件资本化可能存在的问题提出了质疑,诸如研发资本化阶段划分标准不清,资本化条件欠缺实际操作性以及由此带来的盈余操纵等问题。针对上述可能存在的问题,文章提出了以下建议:严格制定研究与开发阶段的划分标准。通过使用同行评议、借鉴英国可行性测试条件等方法,加强技术可行性测试的合理性。加强研发信息披露,避免企业进行盈余操纵,如在会计报表附注中加大对研发信息披露的内容及力度、对高科技企业专门设置“研发支出信息表”等。探讨以公允价值为计量属性的开发支出计量方法。在管理费用下分设研发费用明细科目,增设“研发支出减值准备”研发支出会计科目等。最后,对全文做出了简要的总结。
Under the knowledge economy environment, the competition in enterprises is mainly the competition of innovation. In order to maintain their core competitiveness and sustainable competitive advantage, enterprises, especially high-tech enterprises are actively engaged in R&D activities, which brought R&D expenditures (R&D) surge. The accounting treatment of huge R&D expenditures becomes the focus of attention in the accounting profession. In 2006, the new CAS-5 (Chinese accounting standard) adopt the conditional capitalization mode to enterprise’s R&D expenditure (also known as partly capitalization).
The article initially define the definitions, characteristics as well as the scope of R&D expenditure. We would prefer the IASC’s definition to research and development form many different definitions of R&D. To define the definition of R&D, the characteristics of R&D and the scope of R&D is to pave the way for the next chapter to make international comparison of R&D accounting standards.
By comparing the R&D accounting standards of IASB, UK, USA, Japan and other countries, this article summed up some useful enlightenment which is useful to China's R&D cost accounting treatment: the British condition of feasibility testing at the development phase, the British revaluation system of R&D and the amortization method of the development cost, the Japanese content analysis of conditional capitalization to developed cost and the IASC’s regulation of fully disclosure the R&D information and so on. These contents deserve our country to learn in the accounting treatment of R&D expenditures.
The article reviewed the course of development of the accounting treatment of R&D expenditure, and then analyze the underlying causes of our country's choice to the conditional capitalization mode of R&D expenditures in view of accounting theory and reality motivation .Theoretically speaking, the conditional capitalization method of research and development expenditures made the R&D spending more consistent with the definition of assets(Such as the two key points of asset controlled and bring future economic benefits) and many other accounting principles such as correlation, allocated proportion and so on. On the practical significance, the article mainly analyze it from two aspects such as macro and micro view. On macroscopically, conditioned capitalization method conforms with the trend of international coordination, adapts to the country's policy orientation which are independence and innovation, as well as in line with the realities of China's reform conditions. On microscopically, the method is advantage to assess the value of the overall enterprise, alleviate pressure on the operators of profits and enhance their external financing and investment capacity and then will be conducive to the promotion of enterprise, such as shareholders, managers, the government, creditors and other multi-stakeholder’s interests.
Indeed, R&D expenditures of conditional capital is not perfect, especially our country come into operation. Based on this consideration, the paper raised questions about the issue of R&D expenditures on China's existing criteria for the capitalization conditions, Such as the R&D stage division standard is unclear, the capitalization condition is short of actual operational as well as earnings operation will breeding ground from above problem and so on . In view of the above issues which may exist, the article made the following recommendations: strictly regulating the division standards between R&D phrase. Using“peer review method”, learning feasibility testing conditions from the British, strengthen the reasonable of technical feasibility test, Strengthen research information disclosure, and then avoiding manipulation of the corporate surplus, enlarge the content of R&D in the accounting report and establish“R&D expenditure information table”for the high-tech company and so on. Exploring fair value measurement attributes for the development expenditure measurement methods. Establishing a branch account under the“management expenses”, additional“R&D expenditures for impairment”accounting subjects, such as R&D expenses.
文章首先对研发的定义、特征以及研发支出范围做出界定,本文倾向于国际会计准则委员会对研究与开发的定义。对这些定义、特征及范围加以界定是为下章研发准则的国际比较做出铺垫。
通过对比国际会计准则委员会、英国、美国、日本等国际会计组织或研发大国的研发会计准则,文章归纳出了对我国研发支出会计处理的几点有益启示:英国开发阶段的可行性测试条件、英国的研发重估制度及开发支出的摊销方法、日本研发有条件资本化的内容分析和国际会计准则委员会对研发信息充分披露的要求等等,这些内容值得我国在研发支出会计处理中加以借鉴。
文章回顾了我国研发支出会计处理的发展历程,从会计理论与现实动因两个大方面对我国选择研发支出有条件资本化的深层原因进行剖析。从理论上来说,研发支出有条件资本化处理使研发活动支出更符合资产的定义(如“可控制性”和“未来经济利益”两个关键点)和诸如相关、配比等多项会计核算原则。就现实意义而言,文章主要从宏观与微观两方面进行分析。宏观上,研发支出有条件资本化顺应会计准则国际协调化趋势,适应国家自主创新政策导向,同时也符合我国体制改革的现实国情。微观上,该方法有利于企业整体价值评估,能减轻经营者利润压力,增强企业对外筹资、投资能力,并有利于促进诸如企业股东、经理人、政府、债权人等多方利益相关者的利益。
诚然,研发支出有条件资本化也并非十全十美,对我国尚处于该方法的初始使用阶段更是如此。基于这个考虑,文章对我国现行准则下的研发支出有条件资本化可能存在的问题提出了质疑,诸如研发资本化阶段划分标准不清,资本化条件欠缺实际操作性以及由此带来的盈余操纵等问题。针对上述可能存在的问题,文章提出了以下建议:严格制定研究与开发阶段的划分标准。通过使用同行评议、借鉴英国可行性测试条件等方法,加强技术可行性测试的合理性。加强研发信息披露,避免企业进行盈余操纵,如在会计报表附注中加大对研发信息披露的内容及力度、对高科技企业专门设置“研发支出信息表”等。探讨以公允价值为计量属性的开发支出计量方法。在管理费用下分设研发费用明细科目,增设“研发支出减值准备”研发支出会计科目等。最后,对全文做出了简要的总结。
Under the knowledge economy environment, the competition in enterprises is mainly the competition of innovation. In order to maintain their core competitiveness and sustainable competitive advantage, enterprises, especially high-tech enterprises are actively engaged in R&D activities, which brought R&D expenditures (R&D) surge. The accounting treatment of huge R&D expenditures becomes the focus of attention in the accounting profession. In 2006, the new CAS-5 (Chinese accounting standard) adopt the conditional capitalization mode to enterprise’s R&D expenditure (also known as partly capitalization).
The article initially define the definitions, characteristics as well as the scope of R&D expenditure. We would prefer the IASC’s definition to research and development form many different definitions of R&D. To define the definition of R&D, the characteristics of R&D and the scope of R&D is to pave the way for the next chapter to make international comparison of R&D accounting standards.
By comparing the R&D accounting standards of IASB, UK, USA, Japan and other countries, this article summed up some useful enlightenment which is useful to China's R&D cost accounting treatment: the British condition of feasibility testing at the development phase, the British revaluation system of R&D and the amortization method of the development cost, the Japanese content analysis of conditional capitalization to developed cost and the IASC’s regulation of fully disclosure the R&D information and so on. These contents deserve our country to learn in the accounting treatment of R&D expenditures.
The article reviewed the course of development of the accounting treatment of R&D expenditure, and then analyze the underlying causes of our country's choice to the conditional capitalization mode of R&D expenditures in view of accounting theory and reality motivation .Theoretically speaking, the conditional capitalization method of research and development expenditures made the R&D spending more consistent with the definition of assets(Such as the two key points of asset controlled and bring future economic benefits) and many other accounting principles such as correlation, allocated proportion and so on. On the practical significance, the article mainly analyze it from two aspects such as macro and micro view. On macroscopically, conditioned capitalization method conforms with the trend of international coordination, adapts to the country's policy orientation which are independence and innovation, as well as in line with the realities of China's reform conditions. On microscopically, the method is advantage to assess the value of the overall enterprise, alleviate pressure on the operators of profits and enhance their external financing and investment capacity and then will be conducive to the promotion of enterprise, such as shareholders, managers, the government, creditors and other multi-stakeholder’s interests.
Indeed, R&D expenditures of conditional capital is not perfect, especially our country come into operation. Based on this consideration, the paper raised questions about the issue of R&D expenditures on China's existing criteria for the capitalization conditions, Such as the R&D stage division standard is unclear, the capitalization condition is short of actual operational as well as earnings operation will breeding ground from above problem and so on . In view of the above issues which may exist, the article made the following recommendations: strictly regulating the division standards between R&D phrase. Using“peer review method”, learning feasibility testing conditions from the British, strengthen the reasonable of technical feasibility test, Strengthen research information disclosure, and then avoiding manipulation of the corporate surplus, enlarge the content of R&D in the accounting report and establish“R&D expenditure information table”for the high-tech company and so on. Exploring fair value measurement attributes for the development expenditure measurement methods. Establishing a branch account under the“management expenses”, additional“R&D expenditures for impairment”accounting subjects, such as R&D expenses.
引文
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