论企业费用资本化利与弊.doc

论企业费用资本化利与弊 摘 要 费用资本化处理在我国企业的日常经营活动中使用后，对我国企业的发展，乃至经济社会各方面都产生了影响。它顺应了知识经济和全球化的潮流，也符合我国现阶段提升科技实力和经济体制改革的要求，但同时其本身缺陷所产生的问题也亟待解决。本文首先介绍了费用资本化在我国的应用现状，继而阐述我国企业应用资本化处理的原因，随后以研究开发费用和借款费用为代表，列示了国内费用资本化会计处理和信息披露的过程。在此基础上，结合相关案例和研究文献，探讨费用资本化在应用于企业经营过程后，对经济社会各方面所造成的利弊影响，进而对现行规定在费用范围、确认条件、计量方法和信息披露等方面的不足提出相应的改进建议。全文旨在引导企业趋利避害，结合自身实际情况，选择合适的资本化处理方法，促使这一国际通行的会计处理方法更好地为我国经济社会的稳定健康发展做出贡献。 关键词：费用资本化，利弊，研究开发费用，借款费用，改进建议 The Merits and Drawbacks of the Capitalization of Enterprise’s Costs ABSTRACT The implement of costs capitalization in enterprise’s daily business has made a difference for Chinese enterprises and all aspects of economic life. On the one hand, costs capitalization conforms to the trend of knowledge-based economy and globalization, and is also in line with our government’s demand at present that technological prowess must be strengthened and economic system must be reformed. On the other hand, the problems that are results of costs capitalization’s congenital defects need to be solved. This paper firstly introduces the application status of costs capitalization in China, and then elaborates the reasons of our country’s enterprise utilizing capitalization, and takes the example of RD expenditures and borrowing costs, listed the process of the domestic cost accounting and information disclosure of capitalization. On this basis, combining with relevant cases and research literature, this paper discusses the positive and negative influences of the capitalized costs applied in enterprise management, hence makes some suggestions for the present rules on the aspect of the area of cost, confirming conditions, measuring methods and information disclosure. The aim of the full text is to help the enterprises seek its advantages and get rid of its disadvantages, and choose appropriate capitalization processing method according to their actual situation, and makes this internationally accepted accounting approach a better contribution to China’s economic development. KEY WORDS: c