Research On Recognition And Mea Surement Of R&D Expense In IT Enterprises

In 2015, China's information technology industry put forward the concept of "Internet +", it's indicates that with the influence of the world economic environment, our country's information technology industry and information technology is on the way of all-round development. The information technology enterprise has been strongly supported by the state because of its continuous acquisition and research of high and new technology, which makes it show a high competitive advantage in the market economy, and gradually occupy the market. For the information technology enterprise (IT company), attach importance to the research and development activities and R & D investment, not only for enterprise innovation and progress with the promotion effect, also has important economic significance to the national economy in a sustained, stable and healthy development. R&D activities as the main production activities of IT enterprises is an important part of the regulatory content and the accounting object, it makes many accounting scholars get more concern about the recognition and measurement of R&D costs. In recent years, China's accounting standards and enterprise accounting system is always compliance with the times about the definition of R & D costs, recognition and measurement of the interpretation, and gradually improve to meet the requirements of the use of accounting information. But after the study in the actual application of accounting analysis in the IT enterprises and interpretation of the R & D expenses, we will find the laws and regulations of our country on the R & D expenses related accounting standards and criteria, our definition and use about R & D expenses is that there are many problems, such as the definition of fuzzy measurement method is simple, etc. So the article mainly through the IT enterprise research and development expenses recognition and measurement research, analysis of China's accounting regulations in the current situation about the recognition and measurement of development costs, improve the quality of IT enterprise accounting information, give full play to the role of accounting information in the market in the allocation of resources, and promote the research and development of IT enterprises, increase R & D investment, combined with the characteristics of IT enterprise research and development expenses, this research cost confirmation and measurement problems, discusses the confirmation in order to study the recognition and measurement on R & D expenses standard principle, verification method and other issues, and put forward suggestions for improvement on the confirmation and measurement of accounting development costs and regulations in China.