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dc.contributor.advisor曲晓辉
dc.contributor.author刘晓璐
dc.date.accessioned2016-02-14T02:55:47Z
dc.date.available2016-02-14T02:55:47Z
dc.date.issued2009-09-17 15:57:25.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27933
dc.description.abstract研究与开发活动是企业提升产品科技含量、增强核心竞争力的一项重要基础性工作。由于研发投入见效慢,一些研发活动投入大的企业因会计处理费用化影响当期的收益而放弃研究。《企业会计准则》(2006,以下简称新准则)中对研究与开发(R&D)进行有条件资本化处理的规定,在一定程度上减少了企业的顾虑,可以有效激励企业加大投入进行研发,从而增强自主创新能力,改善企业的经营状况。 新准则对研究与开发费用进行有条件资本化的会计处理思路源于国际会计准则的规定。本文在比较了世界主要国家研发费用会计处理的方法后,详细分析了会计准则国际趋同的必要性。开发支出资本化的确认为财务报告使用者提供了新的信息,这种新的信息...
dc.description.abstractR&D is very helpful for enhancing technological content of products and increasing core competitiveness of the companies. R&D requires companies to invest large amount of money, however, many companies do not conduct R&D because R&D expenditures are credited to expense. Accounting Standards for Business Enterprises (ASBE, 2006) about R&D capitalization reduces the concerns of c...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20279&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=22174
dc.subject开发支出
dc.subject市场反应
dc.subject会计信息含量
dc.subjectR&D
dc.subjectMarket Reaction
dc.subjectAccounting Information Content
dc.title开发支出信息含量研究——沪深股市实施新会计准则的证据
dc.title.alternativeA Study on the Information Content of R&D Capitalization: Implementation Evidence of New Accounting Standards from Chinese Stock Markets
dc.typethesis
dc.date.replied2009-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520061151235


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