Research On The Accounting Treatment Of R&D Expenses Of High-tech Enterprises And Their Economic Consequences

High-tech enterprise R&D activities need long-term huge investment,high risk and high returns coexist,but the income is slow,making many companies do not want to invest too much money in research and development.Driven by short-term interests,enterprises ignore the R&D investment is the source of high-tech enterprise development,for enhancing the competitiveness of enterprises,so that sustained and rapid development of enterprises play a very crucial role.Since the reform and opening up China’s sustained and rapid economic growth,the total economy ranks second in the world,comprehensive national strength and international influence is also growing,in the process of industrial restructuring,China’s economy has entered the capital,technology-intensive Stage,but the scientific and technological innovation ability is not strong,irrational industrial structure is still restricting our economy to a new high obstacles.In order to encourage enterprises to carry out research and development activities,the relevant departments introduced a series of fiscal and taxation policies,however,enterprises in the use of these systems for R&D activities accounting and tax reporting process encountered a lot of problems.This paper tries to analyze the problems in the practice of R&D expenditure of high-tech enterprises and put forward corresponding suggestions.We hope that enterprises can recognize the long-term economic and social benefits brought by R&D activities,increase the R&D investment,promote technological upgrading and industrial structure adjustment.This paper analyzes the current accounting treatment methods of China’s R&D expenses by means of case analysis,and deduces the relevant tax preferential policies and the financial impact on the enterprises.In addition to the first chapter of the introduction,the second chapter of the concept of analysis and the conclusion of Chapter VI,the third chapter to the fifth chapter as the core part.Chapter 3:Accounting confirmation and measurement of R&D expenses.Analyzes the advantages and disadvantages of the three R&D costs,and points out the difficulties in the conditional capitalization of R&D expenses of high-tech enterprises.Chapter 4:Analysis on the impact of tax incentives on R&D expenses of high-tech enterprises.This paper introduces the tax preferential policies of high-tech enterprises with deducting R&D expenses and their impact on corporate finance,focusing on the scope of deduction of R&D expenses,accounting and income tax calculation.Chapter 5,Case Study.This paper analyzes the financial situation,R&D investment and tax preferential policies of Y Company,and puts forward the case study on the research and development of R&D cost accounting and tax preferential policies through the case investigation of specific small and medium-sized high-tech enterprises Suggest.