本文選題：科技創(chuàng)新投入與產(chǎn)出 + 單獨建賬��； 參考：《中國注冊會計師》2013年06期

【摘要】：根據(jù)財政部、國家稅務(wù)總局、科技部、國家發(fā)改委等政府部門的規(guī)定以及企業(yè)經(jīng)營管理精細化要求,企業(yè)應(yīng)對科技創(chuàng)新活動投入與產(chǎn)出進行單獨建賬、精細化歸集核算。而從目前我國企業(yè)對科技創(chuàng)新活動投入與產(chǎn)出會計核算的實際狀況看,企業(yè)在單獨建賬與規(guī)范精細化歸集核算方面的問題仍比較突出,以致企業(yè)編制并提供的科技創(chuàng)新活動投入與產(chǎn)出會計信息失真問題較多。本文從四個方面探討了企業(yè)如何做到單獨建賬并精細化歸集核算科技創(chuàng)新活動投入與產(chǎn)出問題,為企業(yè)有效提升對科技創(chuàng)新活動投入與產(chǎn)出會計核算工作規(guī)范化與精細化水平提供參考。
[Abstract]:According to the regulations of the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology, the State Development and Reform Commission, and the fine requirements of enterprise management, enterprises should establish separate accounts for the input and output of scientific and technological innovation activities, and finely collect and collect accounts. However, from the actual situation of accounting for the input and output of scientific and technological innovation activities in our country, the problems in establishing separate accounts and standardizing the collection accounting are still quite prominent. As a result, the input and output of scientific and technological innovation activities prepared and provided by enterprises have more problems of accounting information distortion. In this paper, the author discusses how to set up accounts separately and collect and calculate the input and output of scientific and technological innovation activities from four aspects. This paper provides a reference for enterprises to improve the standardization and refinement of accounting for the input and output of scientific and technological innovation activities.
【作者單位】： 浙江正信永浩聯(lián)合會計師事務(wù)所;
【分類號】：F273.1;F275.2

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本文編號：1954949