会计学院知识库

       科学技术的持续改善和创新，是一个国家继续提高社会生产力和综合国力的重要支撑。我们国家重视全方位的自主创新，重视科学技术的发展，实施以创新驱动的发展策略。目前，我国的重点是对研发项目进行创新，并使之大规模地投入产出，从而促进经济的转型和可持续发展。2006 年，国家出台了新的会计准则，以鼓励研究和开发，使研发支出从费用化向有条件资本化过渡。但是，由于资本化研发支出的主观性和对信息的公开程度不高，导致公司在实践中经常利用这些手段进行盈余管理，但实施盈余管理并不利于公司的长远发展，反而会因此产生风险。因此，要降低公司的不良反应，促进市场健康发展，必须对研发支出资本化中可能存在的盈余管理行为做出风险分析。

       本文首先将国内外有关研发支出会计处理、研发支出资本化的盈余管理、盈余管理风险等方面的文献进行了归纳，分析；其次引入了相关的理论，根据安科生物的案例，从其研发投入总额、资本化情况进行了横纵向比较分析；再次采用动机识别方法，辨别安科生物存在的动机及其运用的手段；最后通过对上面的分析，发现实施研发支出资本化盈余管理会对企业内部及资本市场产生何种风险， 并对这些风险提出了几项防范对策。

       研究表明，从某种意义上讲，公司有将研发支出资本化用于盈余管理的动机，也因此给企业内部及资本市场带来了风险，基于以上分析，本文提出了通过在企业内部设立风险管控组织、设置研发支出的抵减项目等措施来防范其风险，同时企业要充分地综合考量公司当前的资金状况和财务状况，发挥自身的优势，制定差异化战略，从而使公司与同行之间产生较大的差别，增加企业的经济效益，使企业得到更好的发展。希望该研究能为其他生物医药企业提供参考。

关键词：研发支出资本化 盈余管理 风险

       Continuous improvement and innovation in science and technology provide an important support for a country to continue to raise its social productivity and overall national strength. China attaches great importance to all-round independent innovation and the development of science and technology, and implements an innovation-driven development strategy. At present, the focus of Our country is to innovate R&D projects and make them put into production on a large scale, so as to promote economic transformation and sustainable development. In 2006, the state introduced new accounting standards to encourage research and development and make a transition from fee-based to conditional capitalization of R&D spending. However, due to the subjectivity of capitalized R&D expenditure and the low degree of information disclosure, companies often use these means to carry out earnings management in practice, but the implementation of earnings management is not conducive to the long-term development of the company, but will therefore cause risks. Therefore, in order to reduce the adverse reaction of the company and promote the healthy development of the market, it is necessary to make a risk analysis on the earnings management behavior that may exist in the capitalization of R&D expenditure.

        Firstly, this paper summarizes and analyzes literatures on accounting treatment of R&D expenditure, earnings management of R&D expenditure capitalization and earnings management risk at home and abroad. Secondly, the paper introduces relevant theories and analyzes the total R&D investment and capitalization of Anke Biotechnology from the perspective of the case. Again, the motivation recognition method is used to identify the motivation and the means used by Anke organisms. Finally, through the above analysis, we find out what kind of risks the implementation of capitalized earnings management of R&D expenditure will bring to the enterprise and the capital market, and put forward several preventive measures to these risks.

        Research shows that, in a sense, the company has research and development spending capitalization motivations for earnings management, and so brought within the enterprise and the capital market risk, based on the above analysis, this article put forward by setting up risk in enterprise internal control organization, is set research and development expenditure deduction item such as measures to guard against the risk, At the same time, enterprises should fully consider the current capital and financial situation of the company, give full play to their own advantages, and develop differentiation strategies, so as to make a great difference between the company and its peers, increase the economic benefits of the enterprise, and make the enterprise get better development. It is hoped that this study can provide reference for other biomedical enterprises.

Keywords：Capitalization of R&D expenditure; Earnings management; Risk