会计学院知识库

摘  要

  创新是我国当代经济发展的主要动力。为扶持我国高技术创新型企业的迅速成长，促进我国多元化融资市场的建设，上交所科创板应运而生。科创板着重关注拥有巨额研发支出的高技术创新型企业，那么这类企业研发支出的确认与计量，对其报表使用者来说就显得尤其关键。于是，本文就选了首家在上交所科创板上市的创新药制造企业——微芯生物作为深入研究对象，以分析当前研发支出会计准则的实际应用状况。而选取其作为研究对象主要是因为微芯生物近年的研发投入占营收比率均在百分之五十左右，并且其研发支出资本化率较高。另外，微芯生物在上市发行过程中，经历了监管部门对其研发支出确认与计量相关内容的多轮问询，并且微芯生物也都一一做了详细的解释，这也有助于我们深入分析研发支出相关问题。

  在研究中，本文运用资产负债观、委托代理理论和经济后果观等理论基础，基于监管部门对微芯生物研发支出相关内容的多轮问询以及微芯生物的回复内容，分析微芯生物研发支出确认与计量方式及其产生的经济后果，并从中发现其不足之处，包括准则执行层面和准则制定层面这两方面的不足。准则执行层面的不足是企业将非小细胞肺癌和乳腺癌研发项目支出的资本化时点提前以及对研发项目的管理不够精细化；准则制定层面的不足包括未对研发失败项目支出作明确规定以及现行会计准则在行业应用的模糊性等。

  最后，本文也提出了一些完善研发支出确认与计量的建议，一是准则执行层面，企业应严格研发支出资本化条件、加强研发项目的对象化管理；二是准则制定层面，分类处理研发失败项目支出、准则制定机构应考虑医药行业专家和监管部门等的建议来制定准则；三是基于监管层面，要完善信息披露的规定以及加强外部审计监督。这都有助于制定出，能更加真实反映科创板医药制造业企业研发信息的会计准则，以保护投资者利益、维护资本市场健康发展。

关键词：研发支出 确认与计量 微芯生物

                                                           ABSTRACT                                                     

  Scientific research and innovation ability is an important engine of   contemporary economic growth. In order to support the development of China's scientific and technological innovation enterprises, the Shanghai Stock Exchange Science and Technology Innovation Board（SSE STAR MARKET） came into being. The SSE STAR MARKET focuses on high-tech industries with a large amount of R&D expenditure. Therefore, this paper selects to analyze the Chipscreen Biosciences Company, the first pharmaceutical company listed on the SSE STAR MARKET. The reason for choosing it as a research object is that Chipscreen Biosciences Company has invested about 50% of its R&D investment in revenue over the years, and its R&D expenditure capitalization rate is high. What’s more, its information disclosure is comprehensive, which helps us to deeply analyze the issues related to R&D expenditure. 

  Based on the theoretical basis of the asset-liability view, the principal-agent theory and the economic consequence view, this paper analyzes the confirmation and measurement methods of Chipscreen Biosciences Company's R&D expenditure and its economic consequences, and finds the deficiencies, including the implementation of the standards and the formulation of the standards. The first include the capitalization of non-small cell lung cancer and breast cancer R&D projects in advance, and no intensification of R&D project management; the second include the lack of clear provisions for expenditures on R&D failure projects and the ambiguity of the application of current accounting standards in the industry.

  Finally, this paper gives some suggestions to improve the recognition and measurement of R&D expenditure, one is the implementation level of the standard, enterprises should strictly capitalize R&D expenditure and strengthen the object management of R&D projects; second, the standard-setting level, classify R&D failed project expenditures, the accounting standards institutions should consider the recommendations of pharmaceutical industry experts and regulators; third, improving information disclosure regulations and strengthen external audit supervision. This will help to formulate accounting standards that can more truly reflect the research and development information of pharmaceutical companies, so as to protect the interests of investors and maintain the healthy development of the capital market.

Keywords: R&D expenditure; Recognition and measurement; Chipscreen Biosciences Company