企业研发支出资本化的财务影响分析

摘要：在知识经济时代,科学技术迅猛发展,科技创新成为推动未来经济增长的主要动力,开展自主创新活动成为一国获取核心竟争力的主要途径。研发活动作为企业提高自身创新能力的主要方式,越来越受到企业的重视。本文用案例分析的方法以2010年至2012年天源迪科的财务为例，从企业的偿债能力、盈利能力以及未来发展能力三个方面入手，分析其财务状况的变动与企业研发支出资本化之间的关系，结合现有的所学知识，研究发现：企业出于盈余管理的目的，通过对研发支出资本化的控制，来使得企业财务状况达到理想状态。同时，虽然研究发现在该准则变更后，新的实施方法可以有效避免全部资本化和全部费用化的缺陷及增强企业的技术创新能力，但是却给了管理者更大的空间去操控财务绩效，为此，本文又提出了具有针对性的相应对策和意见，希望能对上市公司财务方面的规范性产生积极的作用。36071
毕业论文关键词：资本化；盈余管理；无形资产
Financial analysis of the capitalization of enterprise R &D expenses
Abstract:In the era of knowledge economy, the rapid development of science and technology, science and technology innovation has become the main driving force to promote economic growth in the future, to carry out independent innovation activities become the main way to obtain the core competitiveness of a country. R & D activities as the main way to enhance the innovation capability of enterprises, enterprises pay more and more attention.By the use of case analysis method in 2010 to 2012 TYDIC financial, for example, starting from the enterprise's solvency, profitability and future development ability three aspects. Analysis the relationship between the financial situation changes and corporate R & D expenditures are capitalized, combined with existing knowledge, research found that: enterprise for the purpose of earnings management by control of R & D expenditures, and to make the financial situation of enterprises to reach the ideal state. At the same time, although the study found that after the rule change, the implementation of the new method can effectively avoid all capitalized and the full cost of defects and enhance the enterprise's technological innovation capability, but gave management with greater space to manipulate financial situation. Therefore, this paper proposes for the corresponding countermeasures and suggestions, hoping to have a positive effect on listed companies' financial aspects of normative with.
Key words: capitalized ；earnings management ；intangible assets
目录
引言   1
一、研发支出资本化的概述   2
（一）研发支出的概念   2
1、研究阶段的支出是否会形成无形资产的不确定性   2
2、开发阶段的支出基本可以计入无形资产   2
（二）研发支出资本化的确认条件   2
1、完成该无形资产以使其能够使用或出售在技术上具有可行性。   2
2、具有完成该无形资产并使用或出售的意图。   3
3、无形资产确认能为企业带来经济利益   3
4、企业有能力完成无形资产的开发并使用或出售无形资产   3
5、归属于该无形资产开发阶段的支出能够可靠地计量。   3
二、研发支出资本化的现状及问题   3
（一）企业研发支出资本化的现状   4
（二）企业研发支出资本化在具体操作中存在的一些问题   4
1、资本化条件难以判定   4
2、研发支出资本化处理存在盈余操纵空间   5 企业研发支出资本化的财务影响分析:http://www.751com.cn/kuaiji/lunwen_34384.html