Analysis On Implementation Criteria Of R & D Expenses Accounting Standard In Software And Information Industry In China

The National 13 th Five-Year Plan outlines that innovation is the core of the country's overall development in the next five years.Governments at all levels must put innovation and innovation at the forefront,so that new technologies,new industries,and new businesses can flourish.As the country pays more and more attention to scientific and technological innovation,the annual investment in R&D activities in the software industry continues to grow.Although China's current R&D expense accounting standards have been increasingly in line with actual needs,there are still some implementation standards.Many problems have arisen.The capitalization ratio of R&D expenses directly affects the key data of financial statements,the choice of accounting treatment methods for R&D expenses,the strength of capitalization,and the disclosure of relevant R&D information remains the focus of corporate stakeholders object.The core competitiveness of enterprises in the software and information technology service industry is the innovation ability of their own enterprises.This article takes 53 listed main board listed companies in the industry as the research object,and selects the relevant information of the sample company's 2017 financial report for details.The statistical analysis analyzes the implementation of the relevant standards for R&D expenses from three aspects: accounting treatment,changes in key indicators,and related information disclosure.It is found that there are three main problems: First,the company's accounting treatment for research expenses.There is a clear tendency to choose;the second is the division of research and development projects and the conditions of capitalization.There are a large number of enterprises directly copying the criteria.Most enterprises do not combine the research and development characteristics of enterprises to formulate specific classification basis.The space for manipulating profit and loss;Third,the actual disclosure of information related to R&D expenses is obviously incomplete and does not meet the requirements of the corresponding standards of R&D expenses.In view of the problems in the implementation process,this paper puts forward the following three suggestions: First,the system should clearly adopt the standards of different accounting treatment methods,and second,it should further clarify the differentiation criteria of the research phase and the development phase for the software industry and the latter.The specific implementation standards for capitalized expenditures,and the third is to strengthen the supervision of the integrity of research disclosure related content during the implementation process.