试论企业研究开发费用的资本化处理

企业为了在市场经济的竞争中占有一席之地，不断地投入资金开发新产品、研究新技术，力求利润最大化。那么企业归集的研究开发费用是作为期间费用，还是作为资本化处理更趋合理，就这一问题进行了分析。分析了费用化处理和资本化处理两者的利弊关系，特别是在无形资产价值日益凸显的今天．资本化处理更是优越于费用化处理，并阐述了资本化处理的具体会计账务处理办法。

On Enterprise Research and Development Expenses Capitalization Treatment

For a position in the market economic competition, enterprises ceaselessly input financial resources to new product development, new technology research make every effort to maximization of profit. Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment. Analyzed advantages and disadvantages of treatment as expenditure or as capitalization treatment, especially in value of immaterial assets increasingly visualized present, capitalization treatment is more advantageous than treatment as expenditure. Finally the paper expounded accounting transaction treatment details in capitalization treatment.