摘要
随着数字化时代的来临 ,企业的研发费用支出比重越来越大 ,而各国对研发费用的处理不尽相同 ,我国的研发费用准则亦未出台。通过对研发费用处理的国际研究 ,以改进我国研发费用的会计处理。
With the digital times approaching, the R&D costs more and more in the enterprises, but the disposal method of it is different in different countries. By now the rules of R&D of our country has not yet been completed. This paper aims to improve R&D accounting process of our country Through international research on dealing with R&D.
出处
《商业研究》
北大核心
2003年第4期76-77,共2页
Commercial Research
