科创板企业研发支出会计处理的研究
Research on the Accounting Treatment of R & D Expenditure of Enterprises on the Science and Technology Innovation Board

近年来，我国的经济一直处于高速发展阶段，在如今的发展历程中，科技创新是主要的驱动力。科创板企业有较大的研发支出是这类企业的一大特征，对于研发支出如何进行会计处理受到了监管方和投资者的重大关注，研发支出资本化还是费用化，多大程度的资本化是所有科创板企业共同遇到的难题。本文主要围绕两个方面展开：一是研究无形资产研发支出计量和会计处理方法；二是以微芯生物为例研究微芯生物近几年研发支出的会计处理。本文先研究了研发支出的会计处理方法：全部费用化，全部资本化，有条件资本化，然后又研究研发支出的计量与确认，随后以微芯生物为例研究其研发支出及其会计处理的特点。并依据研究结果做出关于提高企业财务数据可信性的启示。
In recent years, China’s economy has been in astage of rapid development, and in today’s development process, scientific and technological innovation is the main driving force. How to account for R & D expenditure has received significant attention from regulators and investors, and whether R & D expenditure is capitalized or expensed, and the extent of capitalization is acommon problem encountered by all STAR Board companies. This paper mainly focuses on two aspects: First, the measurement and accounting treatment of R & D expenditure on intangible assets; the second is to take Microchip Bio as an example to study the accounting treatment of Microchip’s R & D expenditure in recent years. This paper first studies the accounting treatment of R & D expenditure: Full expense, full capitalization, conditional capitalization, and then studies the measurement and recognition of R & D expenditure, and then takes Microchip Biotech as an example to study the characteristics of its R & D expenditure and its accounting treatment. Based on the research results, it makes enlightenment on improving the credibility of corporate financial data.