对研究开发费用的会计核算和纳税调整的探讨

摘  要
随着新经济时代的到来，企业的核心竞争力在企业生存和持续发展中起着越来越重要的作用，所以，通过完善研究开发活动，提高技术水平、创新能力将是企业加快改革的趋势。对企业的研究开发费用的会计处理是否恰当，税收政策是否融会贯通，直接影响到企业研究开发活动的成本核算、报告质量、管理决策。对研究开发费用的会计核算和纳税调整的探讨具有十分重要的意义。
本文对研究开发费用进行了含义和特点，会计核算、纳税调整等方面的系统分析，并提出了相关的优化建议，希望能带来一定的参考意义。

关键词  研究开发活动；研究开发费用；会计核算；税收规定；纳税调整
Abstract
With the arrival of the new economic era , the core competence of the corporation plays a more and more important role in the survival and development enterprises . There could become  a growing tendency for the corporation to accelerate reforms that raising the technical level and innovation ability through the research and development activities.The Appropriate accounting treatment  and  mastery Tax policyof research and development activities will directly affect the Cost accounting , report quality and management decisions. All in  all,the discuss of research and development expenses accounting and tax adjustment  have the vital significance.
This paper make a systematic analysis on the meaning ,characteristics accounting, tax adjustment  such  major aspects of Research and development expense ,and  proposed some issues in order to provide a reference value.

Keywords   Research and development activities   R & D expense   Accounting
Tax provisions   Tax adjustment

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