CAJ | 학술논문

企业研发费用是自主创新活动顺利进行的必要保证。在自主创新背景下,改进和创新研发费用会计处理方式提高企业研发活动效率,促进自主创新有着特别重要的现实意义。西部企业研发费用会计处理要在借鉴国内外相关模式的基础上,根据西部企业现实情况,选择切合实际的处理方式。
기업연발비용시자주창신활동순리진행적필요보증。재자주창신배경하,개진화창신연발비용회계처리방식제고기업연발활동효솔,촉진자주창신유착특별중요적현실의의。서부기업연발비용회계처리요재차감국내외상관모식적기출상,근거서부기업현실정황,선택절합실제적처리방식。
The developing fee is a guarantee for an enterprise’s innovation.Under the innovative background,improving and innovating the developing fee will improve an enterprise’s developing efficiency,which is to promote the innovation.Proper dealing method can be chosen for the western enterprises through learning from the related models in other countries.