兰州财经大学机构知识库

  在当今复杂多变的新经济时代，信息技术变革和新经济浪潮不断推动高新技术企业的蓬勃发展，而科技创新自主研发已成为高新技术企业价值创造的主力军。随着科创板对拥有大量研发支出的高新技术产业的重点关注，对研发支出的会计确认与计量显得尤为重要。因此，本文选取在科创板上市的高新技术企业——中微公司为研究对象，原因在于该公司上市前研发投入资本化比例在40%以上接近50%，上市后降至20%以下，两者差异较大且占营业收入比例较高，对企业的影响较大。此外，在上市过程中，中微公司经历了上交所对其研发支出处理的四轮问询，信息披露较为全面，有助于我们深入分析研发支出相关问题。

  在研究中，本文基于资产确认与计量理论、收益确认与计量理论和会计准则的经济后果观等理论基础，分析中微公司研发支出确认与计量方式及其产生的经济后果，并发现其中存在的不足，如研发支出资本化有操纵利润的空间、研发阶段划分标准不统一、研发费用间接成本归集确认困难、现行会计准则行业应用的模糊性等。由此得知，目前监管部门对研发支出的审核仍然坚持谨慎的资本化原则。为了使研发支出确认与计量更贴近企业实际情况，科创板高新技术企业亟需一套成熟的研发支出资本化标准。同时，本文提出了完善研发支出确认与计量的建议。首先是减少研发支出资本化操纵利润的可能性；其次是明确统一研发阶段划分标准；第三是明确研发费用成本归集的确认范围；第四是积极应对会计准则行业应用的模糊性；最后是全面考虑相关会计准则制定，以制定出能更加真实反映高新技术企业研发信息的会计准则、以保护投资者利益、为维护资本市场健康发展。这些建议的实施将有助于提高研发支出的质量和透明度，确保投资者能够更好地了解高新技术企业的研发情况，从而保护其利益，促进资本市场的健康发展。

    In today's complex and ever-changing new economic era, the information technology revolution and the new economic wave continue to drive the vigorous development of high-tech enterprises, and technological innovation and independent research and development have become the main force for value creation in high-tech enterprises. With the focus of the Sci-Tech Innovation Board on high-tech industries with significant research and development expenditures, the accounting recognition and measurement of research and development expenditures have become particularly important. Therefore, this paper selects Zhongwei Company, a high-tech enterprise listed on the Sci-Tech Innovation Board, as the research object. The reason is that the company's capitalization ratio of R&D investment before listing was close to 50% and above 40%, and after listing, it dropped to below 20%, with a large difference and a high proportion of operating income, which had a significant impact on the company. In addition, during the listing process, Zhongwei Company went through four rounds of inquiries by the Shanghai Stock Exchange on its treatment of R&D expenditures, and its information disclosure was relatively comprehensive, which is conducive to our in-depth analysis of issues related to R&D expenditures.

   In the research, based on the theoretical basis of asset recognition and measurement theory, income recognition and measurement theory and the economic consequence view of accounting standards, this paper analyzes the recognition and measurement methods of R&D expenditure of AMEC and its economic consequences, and finds out the shortcomings, such as the capitalization of R&D expenditure has the space to manipulate profits, the division standard of R&D stage is not uniform, the indirect cost of R&D expenditure is difficult to be recognized, and the ambiguity of the application of the current accounting standards in the industry. It can be seen that the current regulatory authorities still adhere to the principle of prudent capitalization in the review of R&D expenditure. In order to make the confirmation and measurement of R&D expenditure closer to the actual situation of enterprises, high-tech enterprises on the science and technology innovation board urgently need a set of mature R&D expenditure capitalization standards. At the same time, this paper puts forward some suggestions to improve the recognition and measurement of R&D expenditure. The first is to reduce the possibility of R&D expenditure capitalization to manipulate profits ; the second is to clarify the unified R&D stage division standard ; the third is to clarify the scope of confirmation of R&D cost collection ; the fourth is to actively respond to the ambiguity of the application of accounting standards in the industry ; finally, we should fully consider the formulation of relevant accounting standards to formulate accounting standards that can more truly reflect the R&D information of high-tech enterprises, protect the interests of investors, and maintain the healthy development of the capital market. The implementation of these recommendations will help to improve the quality and transparency of R&D expenditure, ensure that investors can better understand the R&D situation of high-tech enterprises, so as to protect their interests and promote the healthy development of capital market.