【作者】 李慧；

【导师】 蔡春；

【作者基本信息】 西南财经大学 ， 会计硕士（专业学位）， 2012， 硕士

【摘要】 随着科学技术和生产力的发展,全球进入了以知识运营为经济增长方式的知识经济时代。在这个时代,创新对于企业和国家十分重要,它能够帮助国家和企业在激烈的竞争中形成核心竞争力。在市场经济中,企业是市场活动的主体,也是创新活动的主体,创新是企业生存发展的需要。现阶段,企业更加重视创新活动,不断加大创新的经费及人员投入,提高创新产出。创新已成为企业主要的经营活动,研究与开发是现代企业的经常性活动,巨额的研发投资亦使研究与开发等创新活动的相关开支成为企业经常性开支。为真实记录企业经营活动,公允表达企业价值,2006年财政部发布了新的会计准则。新准则第6号规定:企业内部研究开发项目开发阶段的支出,在同时满足5个规定条件时,应予以资本化。准则的该项规定,其目的在于鼓励企业自行开发无形资产,提高企业的创新能力和市场竞争力,摆脱粗放式的增长和过于依赖引进国外技术的状况。准则的实施是否达到预期效果,是否促进企业创新能力的提高是本文探讨的问题。本文共有7个章节。第一章节,导论。分析会计环境的变化,指出会计信息应真实反应企业研发活动情况,为达到会计信息质量要求,新准则对研发开支处理方式进行了改进,本文采用实证方法探讨会计准则改进对企业创新能力的影响,检验准则的预期效果是否达到。第二章节,文献综述。介绍国内外有关研发开支及创新相关研究,分析相关研究成果。分析相关文献可以发现有关研发开支资本化还是费用化的实证研究,多从不同会计方法的价值相关性角度进行研究,结合会计处理方式与企业创新能力进行的研究较少。第三章节,创新、研发开支、经济后果等理论概述及研究假设的提出。创新是一项长期投资,具有较大的不确定性,创新能力由要素投入能力、研究与开发能力、产出能力、组织管理能力等构成,创新能力受投资不足等其他因素影响,研发作为企业创新的主要形式,其未来收益的不确定性给会计处理带来的难题,费用化还是资本化是研发开支相关研究的焦点;我国现阶段采取“有条件”资本化这一会计处理方式,以促进企业加大创新投入,提高创新能力。准则的实施要求企业进行会计选择,会计选择产生相应的经济后果,结合相关理论分析,提出实证研究的假设。第四章节,研发开支资本化对企业创新能力影响的研究设计。本论文收集了 2004-2010年样本企业的相关数据,计算样本企业的创新能力值,选择多元线性模型对创新能力与研发开支资本化相关数据进行回归分析。第五章节,实证分析。按照实证设计,本章节首先对变量进行描述性统计,计算变量的皮尔逊相关系数,检验变量是否存在共线性问题,在完成相关检验后,对数据进行线性回归,回归结果显示“有条件”资本化的会计处理方法实施后企业创新能力得到提高,但研发开支资本化强度不能够用于表示企业创新能力的大小,原因在于实务操作中职业判断存在偏差且企业对研发开支会计处理的偏好不同。第六章节,结论与建议。实证分析结果表明,相对于费用化的会计处理方法,“有条件”资本化促进企业创新能力的提高;同时实证结果表明会计职业判断存在偏差,建议提高会计准则的可操作性及会计人员的专业知识水平,提高会计人员职业判断能力及研发开支会计信息质量。第七章节,结论。总结本文创新点与不足。本文采用通过实证研究,指出(1)“有条件”资本化政策实施后,企业创新能力提高;(2)研发开支资本化强度与企业创新能力无显著线性关系,原因在于会计判断存在偏差及企业会计选择的偏好不同。本文研究的不足在于企业创新能力的衡量指标体系不全面,企业创新能力的衡量存在误差。更多还原

【Abstract】 With the development of science,technology and productivity,the world has entered the era of knowledge economy,in which knowledge operating is the mode of economic growth.In this era,innovation is very important for enterprises and the country.It can help countries and enterprises to form the core competitiveness in the fierce competition.Enterprises are the main body of innovation activities of market economy.Innovation is the enterprise survival and development need.In order to improve the output of innovation,companies continue to increase the input of innovation and focus on innovation activities now.Innovation has become the main part of the business activities.R&D activities are the regular activities of modern enterprises.The huge R&D investment and related expenses of R&D of innovation activities become recurrent expenditures for enterprises.To fairly record business activities and express the enterprise’ value,the Ministry of Finance issued new accounting standards in 2006.According to the new standards,provision 6:the expenditures incurred in development phase of internal research and development projects,should be capitalized when satisfying the all five specified conditions.This provision aims to encourage enterprises to develop intangible assets on their own,and enhance the innovation capability and market competitiveness,in order to get rid of the extensive growth and over-reliance on the introduction of foreign technology.Does the implementation of the provision achieve the desired results?Does enterprise innovation capability promote after its implements?This is what this paper is discussing.There are seven chapters in this paper.Chapter 1,introduction.This part analyzes the changes in the environment of the accounting.These changes require accounting should truly reflect the corporate R&D activities.In order to achieve the requirements of accounting information quality,R&D expenditure accounting approach has been improved in the new standard.This paper discusses the effect of R&D expenditure capitalization on enterprises’ innovation capacity with the empirical method.Chapter 2,the literature review.This part introduces domestic and fpreign researches on R&D expenditure and innovative and analyzes related research.It can be found the empirical researches on capitalizing or expensing of R&D expenditure analyze from the direction of the value-relevance of different accounting methods.Researches which combined the accounting treatment with enterprises’ innovation ability are less.Chapter 3,to overview theory of innovation,R&D expenditure and economic consequences,and put forward research hypotheses.Innovation is a long-term investment with greater uncertainty.Innovation capacity consists of innovation inputs capacity,the research and development capacity,output capacity,organization and management ability.Innovation capacity is influenced by other factors such as inadequate investment,etc.R&D is the main forms of innovation in a company;the uncertainty of its future earnings brings problems to accounting.Expensing or capitalizing is the focus of R&D expenditure research.The new standards take the "conditional" capitalization as accounting treatment to enhance their innovation capability.Implementation of the new standards requires the enterprises to carry out the accounting policy choice.The accounting policy choice causes economic consequences.According to the related theoretical analysis,the paper put forward research hypotheses.Chapter 4,the empirical design of the effect of R&D expenditures capitalization on enterprises’ innovation capacity.After the collection of relevant data for 2004 to 2010,this paper calculates the value of the innovation capacity of the sample enterprises;then selects the linear regression model to analyze the data of innovative capacity and R&D expenditures capitalization.Chapter 5,the empirical analysis.In accordance with the empirical design,this chapter does descriptive statistics of the variables,calculates Pearson correlation coefficient of the variables and tests co-linearity of the variables.After these tests,this paper does linear regression for variables.The regression result shows that the enterprises’ innovation capacity is improved after the implementation of "conditional" accounting policy.But the R&D expenditures capitalization intensity can not be used to indicate the enterprises’ innovation capacity.That results from the deviation in professional judgment in the practical operation and corporate R&D expenditure accounting treatment preferences.Chapter 6,conclusions and recommendations.The empirical results show that,compare to the expensing accounting approach,"conditional" capital has promoted enterprise innovation capability.There is a deviation in accounting professional judgment.So in order to improve accountancy professional judgment and R&D expenditures accounting information quality,this paper proposes to improve the accounting standards of operability and increase the accountants’ professional level.Chapter 7,Summary.Summarize this paper’s contribution and deficiencies.Through empirical analysis,this paper found that(1)after the implementation of the "conditional" capitalization,innovative capacity has improved.(2)There is no significant linear relationship between R&D expenditures capitalization intensity and business innovation capacity.The reasons for this are the deviation in accounting judgments and accounting selection preferences.The deficiency of this paper results from the measure index system of enterprises’ innovation capacity is not comprehensive.更多还原