| In the era of knowledge economy,scientific and technological innovation has become the key driving force for economic growth,and continuous independent innovation is an important way for a country to realize its core competitiveness.With the development of science and technology,enterprises,as the main body of the basic structure of the market economy,have undergone earth-shaking changes in the way of competition with the development of science and technology,from the initial simple commodity competition,gradually developed to price competition,and then formed innovation competition.At the same time,as the main way to improve the innovation ability of enterprises,research and development activities are more and more valued by enterprises.In the new accounting standards issued in China in 2006,the original R&D expenditure was reformed,and the expenditure of enterprises to carry out research and development activities was treated by conditional capitalization(also known as partial capitalization mode).This kind of treatment can further reflect the actual operation situation of enterprises and the accrual basis and matching principle,so as to find a more suitable mode for enterprise development.But due to the lack of a more reasonable enterprise in the development of the regulatory system,so that enterprises in the conditional capitalized R&D spending capitalization is easy to appear when ultra,and through the research and development expenditure of enterprises existing adjusted profit space phenomenon,research and development spending conditional capitalization unreasonable handling will also bring harm and adverse consequences,Sending incorrect information to external consumers of financial information.This paper takes the accounting treatment of R&D expenditure of B pharmaceutical company as an example.Firstly,the basic situation of R&D expenditure in the pharmaceutical industry under the current economic background is analyzed,and the capitalization of R&D expenditure is compared with the expensing treatment.Then,by studying the accounting treatment of R&D expenditure of B pharmaceutical company,the problems and root causes of the accounting treatment of R&D expenditure of B pharmaceutical company are deeply analyzed.Finally,relevant suggestions for improvement are put forward according to the problems. |
