目录
浅析软件行业研发费用核算存在的问题及建议——以11家软件上市公司为例
摘要：
随着知识经济的到来，企业竞争愈演愈烈，研发能力成为企业在竞争中取胜的重要筹码，研发投入在企业支出中占有的份额不断增大，特别是科技含量很高的软件行业，研发投入的多少在一定程度上决定了水平的高低，所以软件行业的研发费用的信息披露也越来越引起投资者的关注。研发费用是指研究与开发某项目所支付的费用。对研发费用的处理有三种方法，包括费用化观点、资本化观点和有条件资本化观点。但是我国目前对企业研发费用的处理规定具有诸多不足，为全面核算研发费用增加了难度。本文从无形资产、研发费用的资本化与费用化等相关概念入手，简单介绍了在现行会计准则下研发费用会计处理方法和原则，继而以11家主营业务中软件业务占最大比例的上市公司为研究对象，分析了软件上市公司研发费用信息披露现状，然后指出其存在的六个方面的问题：开发阶段“资本化”五个条件的确认存在难度、计量单位单一，过于注重货币实物性、无形资产实际价值没有得到反映、存在过度费用化现象、披露过于简单，形式散乱、强制性披露制度安排不到位，并对针对存在的以上问题提出了一些建议。希望有关部门进一步完善上市公司研发费用信息披露的规范，制定出具体实施的相关规则，使研发信息披露落到实处，从而快速有效的提高会计报告提供信息的相关性，以满足信息使用者的需求。
关键词：研发费用 软件行业 无形资产
Abstract：
With the coming of knowledge economy, the competition of enterprise increasingly fierce, the ability of research and development become the important points for enterprises to win in the competition. The r&d investment in research holds the share of spending increased in the enterprise, especially in software industry, where the content of science and technology is high, is very important. In a certain, the input of R&D determine the level of technology, so the information disclosure of the software industry attracts more and more investor’s attention. Research and development cost is to show the payment for the cost of a project in research and development, with three methods, including view of cost , capitalization opinions and conditional capitalization. But at present in China to enterprise cost of development treatment provisions have some shortcomings, accounting for the comprehensive development costs increased the difficulty. This paper, starting from the concept of intangible assets, the capitalization and expensed of the development costs and some other related concept, introduced the current accounting standards in development costs under accounting methods and principles. And then take 11 listed companies, in which the largest proportion of the main business is software service as the research object. This paper analyzed the disclosure status of research and development expenses information of software listed company, and then points out the six problems existed, and put forward some suggestions aimed at the problems. We hope that relevant departments to improve disclosured standards of the development costs of listed companies , develop the implementation of the related rules, make R&D information disclosure on feet, which can make the companies provide accounting report information quickly and effectively. The related information can meet the needs of users.
Keywords：Development cost Software industry Intangible assets
