摘要
本文以深沪市2007年至2009年披露了研究开发支出资本化金额和费用化金额的上市公司为样本,考察了现行研发投入会计处理方法选择的避免亏损、平滑利润动机。结果发现:接近亏损的微利公司,越倾向于把研发费用资本化处理,以提高当期利润来粉饰财务报告,即存在避免亏损动机;连续高盈利的公司越倾向于R&D的费用化处理,以降低当期利润,即存在平滑利润动机。
Taking the listed companies whose annual reporting disclosed the amount of capitalization and expensing of R&D expenditure from 2007 to 2009,as sample, this article inspected the motive of avoiding losses and smoothing the profit when companies chose accounting method of R&D expenditure. Through research, the article draws the following conclusions: the company which are close to losses but have small profits, the more inclined to capitalization method of R&D expenditure in order to increase profits of the current financial reporting, which also indicates the company exist the motivation of avoiding loss; the company have high profits continuously, more inclined to expensing treatment of R&D expenditure in order to lower current profits, which also indicates the company exist the motive of smoothing profits.
出处
《财会通讯（下）》
2013年第1期37-40,共4页
Communication of Finance and Accounting
关键词
研发投入
资本化
避免亏损
平滑利润
R&D Expenditure Capitalization Avoiding losses Smoothing profits
