The Contributory Factory Research Of Culture Media Enterprise’s R&D Cost Capitalization Degree

With the internet of large area override and popularize of MIS these years,China is coming to the climax stage of internet.It helps Chinese users changing their habits of surfing the website,entertainment,society and purchase.The market’s develop speed is becoming faster and faster which brings the precision and diversity characteristic of customer.From now on,most of the enterprises use their R&D on research field of manufactory,software and medical.There is almost no research of culture media industry.Under the background of “internet and culture”,the management and operation model is changing.Thus,the research topic of Culture Media enterprise’s R&D cost capitalization degree will help culture industry enterprise to do the correct R&D judgment and accounting treatment.This thesis is focus on the Chinese culture media listed company’s R&D disclosure and capitalization degree,do the analysis of culture media enterprise’s R&D capitalization of motivation.By using case study way to consider the R&D cost difference between the culture and media companies and other companies.Also,this thesis help to analysis the possible factors to influence the capitalized rate under W company was the company income,company profit,research degree.At the same time,find the issue and provide the suggestion.