關于促進企業(yè)加速科技進步的財會制度研究
發(fā)布時間：2018-11-29 10:48
【摘要】：發(fā)展是當今時代的主題,科技創(chuàng)新則是發(fā)展的源動力。企業(yè)作為社會主義市場經(jīng)濟的主體,在經(jīng)濟發(fā)展、社會進步中發(fā)揮著至關重要的作用。針對如何激勵企業(yè)提高自主創(chuàng)新能力,促進企業(yè)科技進步這一問題,國外和國內(nèi)的研究學者和專家都選取了各種角度開展研究分析。筆者從財會制度角度出發(fā),通過分析財務會計支持企業(yè)科技進步的必要性和可行性,深入研究財會制度與企業(yè)科技進步之間的聯(lián)系。繼而介紹了跟企業(yè)科技創(chuàng)新有關的制度,根據(jù)我國的現(xiàn)狀來看,主要有稅收優(yōu)惠政策、權益的分享和本文著重研究的財會制度的扶持。在日趨激烈的競爭環(huán)境下,促進企業(yè)加速科技進步的財會制度研究具有重大的理論和實踐價值。提高企業(yè)的自主創(chuàng)新能力,調(diào)整產(chǎn)業(yè)結構,實現(xiàn)產(chǎn)業(yè)結構優(yōu)化升級,既需要科技、人才、市場、生產(chǎn)鏈等多方面的支持,也需要財會制度與時俱進,以完善的財會制度及時掌握企業(yè)的經(jīng)濟動態(tài),加強企業(yè)各部門的協(xié)作和監(jiān)督,從而節(jié)約生產(chǎn)、銷售、管理成本,提高企業(yè)經(jīng)濟效益,使企業(yè)在競爭中立于不敗之地。財務會計與企業(yè)科技進步有必然的聯(lián)系。一方面科技創(chuàng)新推動了產(chǎn)業(yè)結構的調(diào)整,使會計的應用范圍擴大,進一步完善了會計的職能;另一方面,會計在適應政治、經(jīng)濟、文化的發(fā)展中隨之變化,反過來也促進了企業(yè)的科技創(chuàng)新活動。與企業(yè)的一般經(jīng)濟活動相比,企業(yè)的技術創(chuàng)新活動具有風險高、耗資多和信息不對稱等特點,這些特點決定了企業(yè)的科技創(chuàng)新活動離不開會計的推動作用。從現(xiàn)行的財會制度來看,根據(jù)我國2006年實行的新會計準則在企業(yè)特別是高新技術行業(yè)的激勵現(xiàn)狀,包括高新技術產(chǎn)業(yè)的折舊制度、研發(fā)費的會計處理和所得稅的會計處理進行分析,指出了關于促進企業(yè)加速科技進步的相關財會制度存在制度建設空白、制度內(nèi)容尚待完善和制度執(zhí)行等問題,針對這些問題,在改進財會制度的過程中需要完善與科技創(chuàng)新相關的會計配套制度的內(nèi)容體系和核算體系,并在會計準則層面提供操作指引。
[Abstract]:Development is the theme of the times, and scientific and technological innovation is the source of development. As the main body of socialist market economy, enterprises play a vital role in economic development and social progress. To solve the problem of how to encourage enterprises to improve their independent innovation ability and promote the progress of science and technology of enterprises, foreign and domestic researchers and experts have selected various angles to carry out research and analysis. From the point of view of financial and accounting system, the author analyzes the necessity and feasibility of financial accounting to support the scientific and technological progress of enterprises, and deeply studies the relationship between financial accounting system and scientific and technological progress of enterprises. Then it introduces the system related to the innovation of science and technology of enterprises. According to the present situation of our country, there are mainly the preferential tax policy, the sharing of rights and interests and the support of the financial and accounting system which this paper focuses on. In the increasingly competitive environment, the research of financial accounting system to accelerate the progress of science and technology has great theoretical and practical value. To improve the enterprises' independent innovation ability, adjust the industrial structure, realize the optimization and upgrading of the industrial structure, not only need the support of science and technology, talent, market, production chain and so on, but also the financial and accounting system to keep pace with the times. With the perfect financial and accounting system to grasp the economic trends of the enterprise in time, to strengthen the cooperation and supervision of the various departments of the enterprise, thus to save production, sales, management costs, improve the economic efficiency of the enterprise, so that the enterprise in the competition in an invincible position. Financial accounting and enterprise science and technology progress has the inevitable link. On the one hand, the innovation of science and technology has promoted the adjustment of industrial structure, expanded the scope of application of accounting, and further improved the function of accounting; On the other hand, accounting changes in the development of politics, economy and culture, which in turn promotes the innovation of science and technology. Compared with the general economic activities of enterprises, the technological innovation activities of enterprises have the characteristics of high risk, high cost and asymmetric information. These characteristics determine that the technological innovation activities of enterprises can not be separated from the driving role of accounting. From the point of view of the current financial and accounting system, according to the incentive situation of the new accounting standards implemented in China in 2006 in enterprises, especially in high-tech industries, including the depreciation system of high-tech industries, This paper analyzes the accounting treatment of R & D expenses and the accounting treatment of income tax, and points out that there is a gap in the system construction, the content of the system remains to be perfected and the system is carried out in order to accelerate the progress of science and technology in enterprises. In the process of improving the accounting system, it is necessary to perfect the content system and accounting system of the accounting supporting system related to the innovation of science and technology, and to provide operational guidance at the level of accounting standards.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275
本文編號：2364788
[Abstract]:Development is the theme of the times, and scientific and technological innovation is the source of development. As the main body of socialist market economy, enterprises play a vital role in economic development and social progress. To solve the problem of how to encourage enterprises to improve their independent innovation ability and promote the progress of science and technology of enterprises, foreign and domestic researchers and experts have selected various angles to carry out research and analysis. From the point of view of financial and accounting system, the author analyzes the necessity and feasibility of financial accounting to support the scientific and technological progress of enterprises, and deeply studies the relationship between financial accounting system and scientific and technological progress of enterprises. Then it introduces the system related to the innovation of science and technology of enterprises. According to the present situation of our country, there are mainly the preferential tax policy, the sharing of rights and interests and the support of the financial and accounting system which this paper focuses on. In the increasingly competitive environment, the research of financial accounting system to accelerate the progress of science and technology has great theoretical and practical value. To improve the enterprises' independent innovation ability, adjust the industrial structure, realize the optimization and upgrading of the industrial structure, not only need the support of science and technology, talent, market, production chain and so on, but also the financial and accounting system to keep pace with the times. With the perfect financial and accounting system to grasp the economic trends of the enterprise in time, to strengthen the cooperation and supervision of the various departments of the enterprise, thus to save production, sales, management costs, improve the economic efficiency of the enterprise, so that the enterprise in the competition in an invincible position. Financial accounting and enterprise science and technology progress has the inevitable link. On the one hand, the innovation of science and technology has promoted the adjustment of industrial structure, expanded the scope of application of accounting, and further improved the function of accounting; On the other hand, accounting changes in the development of politics, economy and culture, which in turn promotes the innovation of science and technology. Compared with the general economic activities of enterprises, the technological innovation activities of enterprises have the characteristics of high risk, high cost and asymmetric information. These characteristics determine that the technological innovation activities of enterprises can not be separated from the driving role of accounting. From the point of view of the current financial and accounting system, according to the incentive situation of the new accounting standards implemented in China in 2006 in enterprises, especially in high-tech industries, including the depreciation system of high-tech industries, This paper analyzes the accounting treatment of R & D expenses and the accounting treatment of income tax, and points out that there is a gap in the system construction, the content of the system remains to be perfected and the system is carried out in order to accelerate the progress of science and technology in enterprises. In the process of improving the accounting system, it is necessary to perfect the content system and accounting system of the accounting supporting system related to the innovation of science and technology, and to provide operational guidance at the level of accounting standards.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275
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