摘要
实施创新驱动发展战略对会计政策的影响主要体现在研发费用使用方面,与研发费用相关的会计政策,对创新驱动战略的实施也有着深远的影响。目前我国与创新驱动发展战略相关的会计政策虽然有利于强化企业会计信息的国际趋同性,提高一部分企业的研发积极性,但也存在研究阶段和开发阶段划分标准不明确、相关披露规定不明确、难以兼顾所有企业的研发积极性等问题。因此,需要从政府相关部门和企业两个方面,对会计政策的制定和执行不断进行调整,使会计政策适应各种各样企业的创新需求,提高更多企业研发活动的积极性,使整体经济实现创新驱动式发展。
The impact of the implementation of the strategy of innovation-driven development on account-ing policies is mainly reflected in the identification of R＆D expenses, and the accounting policy related toR ＆ D expenses also has a far-reaching impact on the implementation of the innovation driven strategy.At present, the accounting policies related to the strategy of innovation-driven development in China isbeneficial to strengthening the international convergence of enterprise accounting information, and improvingthe R ＆ D enthusiasm of some enterprises, but there are still some problems, such as unclear standardsin the research stage and development stage, unclear disclosure rules, and no consideration for all enter-prises＇ R ＆ D enthusiasm. Therefore, from the two aspects of the relevant government departments andenterprises to constantly adjust the formulation and application of the accounting policy, to adapt account-ing policies to the innovative needs of all kinds of enterprises, so as to improve the enthusiasm of moreenterprise R ＆ D activities and realize the development of the overall economic innovation driven.
作者
郝银辉
李华
HAO Yin-hui;LI Hua(Tongling University,Tongling 244061,China)
出处
《赤峰学院学报（哲学社会科学版）》
2018年第8期88-91,共4页
Journal of Chifeng University：Philosophy and Social Science Chinese Edition
基金
国家社科人文社科项目"创新驱动发展战略下成本动因拓展及集成系统研究"(14BGL004)
关键词
创新驱动
会计政策
研发费用
The strategy of Innovation-driven Development
Accounting Policies
R ＆ D Expenses
