Problems and Optimization Countermeasures in Accounting of Science and Technology Enterprises
With the smooth implementation of the strategy of strengthening science and technology,the innovation ability of science and technology enterprises has been continuously improved.In order to encourage and guide science and technology enterprises to accelerate the landing and transformation of scientific research results,encourage enterprises to increase R&D resource investment and optimize the level of independent innovation of enterprises,the state has promulgated a series of policies and measures to provide support for enterprises.Especially in the income tax and other tax regulations,it has brought more considerable tax incentives and support measures for enterprises.The characteristics of the operation and development of science and technology enterprises are mainly manifested in"three highs".They are high cost input,high capital liquidity risk,and high proportion of intangible assets.In addition,China's current enterprise accounting standards are not clear enough for the formulation of accounting rules for science and technology enterprises,resulting in the practical operation of accounting for enterprises,research and development and development stages are difficult to divide.The process of capital time point confirmation is difficult,and the collection of research and development costs is hindered.Therefore,enterprises need to do a good job in accounting management based on the five dimensions of improving awareness,accelerating the integration of enterprise industry and finance,promoting the fine management of enterprise scientific research investment,strengthening the construction of information statistics and the construction of management accounting models.
science and technology enterprisesaccountingaccounting strategy
NETL
NSTL
万方数据
维普
