研發(fā)費用會計處理變化對企業(yè)研發(fā)投入影響的實證研究
發(fā)布時間：2018-08-08 16:40
【摘要】：在知識經(jīng)濟時代,技術(shù)創(chuàng)新是推動科技發(fā)展進步的最基本的動力,是構(gòu)成企業(yè)核心競爭力的關(guān)鍵因素。近年來我國研發(fā)的力度正逐步加大,隨著相關(guān)規(guī)章制度的不斷完善,以及政策引導的逐步加強,我國的企業(yè)更加積極的參與到研發(fā)投入活動中,并日益成為研發(fā)活動的主力軍,而研究與開發(fā)(research and development,簡稱為RD)是技術(shù)創(chuàng)新的最主要的形式。為了促進我國企業(yè)加大研發(fā)投入,增強自主創(chuàng)新能力,2007年我國正式實施的《企業(yè)會計準則第6號——無形資產(chǎn)》(下稱新準則)是在2001年發(fā)布的《企業(yè)會計準則——無形資產(chǎn)》(下稱舊準則)基礎(chǔ)上進行的修訂和完善,新準則是我國不斷同國際會計準則趨同過程中的一個里程碑。 其中,新會計準則對無形資產(chǎn)研發(fā)費用處理由全部費用化轉(zhuǎn)變?yōu)橛袟l件的資本化這一改變更具有價值相關(guān)性,學術(shù)界大部分學者和專家認為新準則有助于消除企業(yè)的短期行為,加大企業(yè)科技投入的力度,并大幅度增加科技及創(chuàng)新類企業(yè)的利潤。那么研發(fā)費用有條件資本化是否真的如人們所預(yù)期的那樣產(chǎn)生了積極的效果,是否真正促進了企業(yè)加大研發(fā)投入,這成為了本文研究的主要問題。 本文主要分析我國企業(yè)研發(fā)投入的現(xiàn)狀,并對其影響因素作了一定的梳理,著重從會計準則變革角度探索對研發(fā)投入強度的影響。由于研發(fā)活動較多的發(fā)生在制造行業(yè),因此本文選取我國制造業(yè)和信息技術(shù)業(yè)(根據(jù)2012證監(jiān)會行業(yè)分類標準劃分)上市公司為樣本,運用回歸模型進行實證檢驗。首先,本文通過文獻回顧梳理了關(guān)于RD投入影響因素、有條件資本化研發(fā)費用與企業(yè)RD投入的研究現(xiàn)狀。其次,本文對研發(fā)投入的理論進行深入分析。再次,本文重點進行了實證檢驗,將總樣本按照國有上市公司和非國有上市公司進行分類,研究不同所有權(quán)類型公司受準則變革影響的程度；與此同時,模型中還將總樣本按照高技術(shù)行業(yè)和傳統(tǒng)行業(yè)進行分類,對比研發(fā)處理方式變化對不同類型上市公司影響程度。在具體分析中,以第三部分的理論體系為依據(jù)對實證結(jié)果進行分析與評價。經(jīng)過理論與實證的深入研究與分析,本文得出結(jié)論,實證結(jié)果支持理論假設(shè),即研發(fā)費用會計處理變化促進了企業(yè)加大研發(fā)投入力度；同時也驗證了高技術(shù)行業(yè)相比于傳統(tǒng)行業(yè)而言,準則變革對其研發(fā)投入產(chǎn)生的影響程度并不相同,高技術(shù)行業(yè)研發(fā)投入力度變化更大。此外,非國有上市公司研發(fā)投入力度顯著高于國有上市公司。 本文的研究意義在于,從理論價值上看,研究研發(fā)費用會計處理變化對企業(yè)的影響,豐富了會計準則的研究視角：研發(fā)費用會計處理變化會直接對企業(yè)的研發(fā)投入產(chǎn)生影響,國內(nèi)對技術(shù)創(chuàng)新的影響大部分集中于理論研究,從會計準則方向來實證探討對技術(shù)創(chuàng)新直至對企業(yè)影響卻很少,因此本研究有助于無形資產(chǎn)研究理論的豐富與發(fā)展。而從現(xiàn)實意義看,本研究也具有很強的及時性和必要性,通過探討如何有效執(zhí)行會計準則以便于科技管理單位引導企業(yè)進行恰當?shù)臅嬤x擇,為更多的企業(yè)提供參考,以協(xié)助企業(yè)在準則變革時避免產(chǎn)生問題,保持平穩(wěn)過渡,進而實現(xiàn)科技強國。經(jīng)濟發(fā)展需要借助于企業(yè)的發(fā)展而實現(xiàn),而企業(yè)的發(fā)展又受到會計制度的制約與影響,因此經(jīng)濟發(fā)展需要會計制度協(xié)調(diào)發(fā)展�；诤玫臅嫓蕜t應(yīng)有利于企業(yè)、社會科技進步和經(jīng)濟發(fā)展的分析,根據(jù)來自實證的第一手資料和數(shù)據(jù),為企業(yè)會計準則制定機構(gòu)制定更加完善的會計準則提供參考建議。本文的創(chuàng)新之處在于不僅實證檢驗了研發(fā)費用會計處理變化對企業(yè)研發(fā)投入的影響,而且區(qū)分高技術(shù)行業(yè)與傳統(tǒng)行業(yè)、國有控股與非國有控股企業(yè),實證檢驗它們的研發(fā)投入強度受研發(fā)費用會計處理變化影響的不同程度。
[Abstract]:In the era of knowledge economy, technological innovation is the most basic driving force to promote the development and progress of science and technology. It is the key factor to constitute the core competitiveness of enterprises. In recent years, the strength of our country's R & D is gradually increasing. With the continuous improvement of relevant rules and regulations and the gradual strengthening of policy guidance, Chinese enterprises are more actively involved in R & D investment. In the activities, and increasingly become the main force of research and development activities, and research and development (Research and development, referred to as RD) is the most important form of technological innovation. In order to promote our enterprises to increase R & D investment and enhance the ability of independent innovation, in 2007, China's "Enterprise Accounting Standards No. sixth" (hereinafter referred to as new) The standard) is the revision and improvement on the basis of the accounting standards for enterprises - intangible assets (hereinafter referred to as the old criteria) issued in 2001. The new criterion is a milestone in the convergence of China's international accounting standards.
Among them, the new accounting standards have more value relevance to the change of the research and development cost of intangible assets from all cost to conditional capitalization. Most scholars and experts in the academic circle believe that the new standards will help to eliminate the short-term behavior of enterprises, increase the investment in science and technology of enterprises, and greatly increase the scientific and technological and innovative enterprises. The main problem of this paper is whether the conditional capitalization of R & D costs really has produced positive effects as expected, and whether it really promotes the enterprise to increase R & D investment.
This paper mainly analyzes the current situation of R & D investment in China's enterprises, and makes a certain combing of its influencing factors, focusing on the impact on the intensity of R & D input from the perspective of the change of accounting standards. Because more R & D activities are in the manufacturing industry, this paper selects China's manufacturing and information technology industry (according to the 2012 SFC industry classification) Standard Division) listed companies as samples, using regression model for empirical test. First, this paper reviews the influence factors of RD input through literature review, the research status of conditional capitalized R & D cost and enterprise RD input. Secondly, this paper makes an in-depth analysis on the theory of R & D input. Thirdly, this paper focuses on the empirical test, The total sample is classified according to the state-owned listed companies and non-state-owned listed companies, and the extent of the influence of the different ownership types is studied. At the same time, the model also classifies the total sample according to the high-tech industry and the traditional industry, and compares the influence degree of the change of research and development treatment to the different types of listed companies. In the concrete analysis, the empirical results are analyzed and evaluated on the basis of the theoretical system of third parts. Through the in-depth study and analysis of theory and empirical analysis, this paper draws the conclusion that the empirical results support the theoretical hypothesis, that is, the change of research and development cost accounting treatment has promoted the investment of the enterprise plus big research, and also verified the high technology industry phase. Compared with the traditional industry, the influence of the standard change on its R & D investment is not the same, and the R & D investment in the high-tech industry has changed more. In addition, the R & D investment of non-state-owned listed companies is significantly higher than that of the state-owned listed companies.
The research significance of this paper is that, from the theoretical value, the study of the impact of the change in the accounting treatment of R & D cost on the enterprise enriches the research perspective of the accounting standards: the changes in the R & D cost accounting will directly affect the R & D input of the enterprise. Most of the reflection on the technological innovation in China is focused on the theoretical research, from the accounting standards. This research is helpful to the enrichment and development of the research theory of intangible assets. This study also has a strong timeliness and necessity in the practical sense. Through the discussion of how to effectively implement the accounting standards, it is convenient for the scientific and technological management units to guide the enterprises to carry on the appropriate. Accounting choice, for more enterprises to provide reference, to help enterprises to avoid problems in the reform of the standards, to maintain a smooth transition, and to achieve a strong scientific and technological power. Economic development needs to be realized by the aid of the development of enterprises, and the development of enterprises is restricted and influenced by the accounting system. Therefore, the economic development needs the coordinated development of the accounting system. The good accounting standards should be beneficial to the analysis of enterprises, social science and technology progress and economic development. According to the first-hand data and data from the empirical evidence, it provides a reference for the establishment of more perfect accounting standards for the accounting standards setting institutions. The innovation of this paper is that it does not only verify the change of the accounting treatment of R & D costs. The impact of enterprise R & D investment, and the distinction between high technology industry and traditional industry, state holding and non state holding enterprises, empirical test their R & D investment intensity affected by the change of R & D cost accounting treatment changes.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2;F273.1
本文編號：2172388
[Abstract]:In the era of knowledge economy, technological innovation is the most basic driving force to promote the development and progress of science and technology. It is the key factor to constitute the core competitiveness of enterprises. In recent years, the strength of our country's R & D is gradually increasing. With the continuous improvement of relevant rules and regulations and the gradual strengthening of policy guidance, Chinese enterprises are more actively involved in R & D investment. In the activities, and increasingly become the main force of research and development activities, and research and development (Research and development, referred to as RD) is the most important form of technological innovation. In order to promote our enterprises to increase R & D investment and enhance the ability of independent innovation, in 2007, China's "Enterprise Accounting Standards No. sixth" (hereinafter referred to as new) The standard) is the revision and improvement on the basis of the accounting standards for enterprises - intangible assets (hereinafter referred to as the old criteria) issued in 2001. The new criterion is a milestone in the convergence of China's international accounting standards.
Among them, the new accounting standards have more value relevance to the change of the research and development cost of intangible assets from all cost to conditional capitalization. Most scholars and experts in the academic circle believe that the new standards will help to eliminate the short-term behavior of enterprises, increase the investment in science and technology of enterprises, and greatly increase the scientific and technological and innovative enterprises. The main problem of this paper is whether the conditional capitalization of R & D costs really has produced positive effects as expected, and whether it really promotes the enterprise to increase R & D investment.
This paper mainly analyzes the current situation of R & D investment in China's enterprises, and makes a certain combing of its influencing factors, focusing on the impact on the intensity of R & D input from the perspective of the change of accounting standards. Because more R & D activities are in the manufacturing industry, this paper selects China's manufacturing and information technology industry (according to the 2012 SFC industry classification) Standard Division) listed companies as samples, using regression model for empirical test. First, this paper reviews the influence factors of RD input through literature review, the research status of conditional capitalized R & D cost and enterprise RD input. Secondly, this paper makes an in-depth analysis on the theory of R & D input. Thirdly, this paper focuses on the empirical test, The total sample is classified according to the state-owned listed companies and non-state-owned listed companies, and the extent of the influence of the different ownership types is studied. At the same time, the model also classifies the total sample according to the high-tech industry and the traditional industry, and compares the influence degree of the change of research and development treatment to the different types of listed companies. In the concrete analysis, the empirical results are analyzed and evaluated on the basis of the theoretical system of third parts. Through the in-depth study and analysis of theory and empirical analysis, this paper draws the conclusion that the empirical results support the theoretical hypothesis, that is, the change of research and development cost accounting treatment has promoted the investment of the enterprise plus big research, and also verified the high technology industry phase. Compared with the traditional industry, the influence of the standard change on its R & D investment is not the same, and the R & D investment in the high-tech industry has changed more. In addition, the R & D investment of non-state-owned listed companies is significantly higher than that of the state-owned listed companies.
The research significance of this paper is that, from the theoretical value, the study of the impact of the change in the accounting treatment of R & D cost on the enterprise enriches the research perspective of the accounting standards: the changes in the R & D cost accounting will directly affect the R & D input of the enterprise. Most of the reflection on the technological innovation in China is focused on the theoretical research, from the accounting standards. This research is helpful to the enrichment and development of the research theory of intangible assets. This study also has a strong timeliness and necessity in the practical sense. Through the discussion of how to effectively implement the accounting standards, it is convenient for the scientific and technological management units to guide the enterprises to carry on the appropriate. Accounting choice, for more enterprises to provide reference, to help enterprises to avoid problems in the reform of the standards, to maintain a smooth transition, and to achieve a strong scientific and technological power. Economic development needs to be realized by the aid of the development of enterprises, and the development of enterprises is restricted and influenced by the accounting system. Therefore, the economic development needs the coordinated development of the accounting system. The good accounting standards should be beneficial to the analysis of enterprises, social science and technology progress and economic development. According to the first-hand data and data from the empirical evidence, it provides a reference for the establishment of more perfect accounting standards for the accounting standards setting institutions. The innovation of this paper is that it does not only verify the change of the accounting treatment of R & D costs. The impact of enterprise R & D investment, and the distinction between high technology industry and traditional industry, state holding and non state holding enterprises, empirical test their R & D investment intensity affected by the change of R & D cost accounting treatment changes.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2;F273.1
【參考文獻】
相關(guān)期刊論文 前2條
1 鄧旭東,歐陽權(quán);委托代理理論與國企激勵約束機制的構(gòu)建[J];企業(yè)經(jīng)濟;2004年10期
2 梁萊歆;孟志華;;企業(yè)科技創(chuàng)新的會計支持——評新準則R&D支出會計處理的國際趨同及影響[J];蘭州商學院學報;2007年04期
，本文編號：2172388
本文鏈接：http://sikaile.net/jingjilunwen/kuaiji/2172388.html
最近更新
教材專著
