A Study On The R&D Expenditures And Its Accounting Treatment

As stepping into the 21th century, science and technology play a more and more important role in the development of economy and it become the key point in the competition between nations. The R&D expenditures turn into the first index of a country's S&T level and strength.The paper first describes the basic theories with different definitions by countries and organizations, makes comments on viewpoints as concerned, and investigates the cases of R&D expenditures currently in China and abroad. Based on it, the thesis analyses the R&D expenditures structures of China and some developed countries. The structure includes funding resources, expenditure by sectors and expenditure by types. And based on the comparative research, proposes some suggestions on the innovation of R&D expenditure structures.The paper consists of six chapters. Chapter one introduces different definitions of R&D and meaning of R&D expenditure research. It also gives a brief introduction to the research target and key points. Chapter two makes a wholly study on the status quo of R&D research in China and abroad. Chapter three makes a study on R&D expenditure structure by particular data. Chapter four makes a comparative study on the R&D expenditure structure by regions and nations. Chapter five makes a policy analysis of R&D expenditures. Chapter six makes a study on TNCs R&D expenditures in China.The innovation of this paper lies in that it has deeply analyzed the performers in R&D activities and the interactions in the basis of the study on R&D structures and comparison with other countries, and put forward some constructive suggestions. The shortcoming of this paper lies in that it lacks comparability of R&D expenditures in different countries for the accuracy and timeliness of the data.