秦记荣 田世华

摘 要：【目的】研发支出的归集对高新技术企业认定、存续期管理以及复审至关重要。【方法】本研究从高企认定的口径对研发支出的归集流程、存在的问题进行梳理，提出了研发支出归集的改进措施，为中小高新技术企业财务人员日常研发支出核算提供参考。【结果】建议中小高新技术企业通过建立健全研发支出会计核算体系、提高财务核算规范化水平、合理设置研发支出各级明细科目、制定科学的研发支出分摊标准、明确研发支出资本化条件以及建立各部门人员的沟通平台等措施，提高研发支出归集的准确性、合理性和及时性。【结论】中小高新技术企业通过正确归集研发支出，不仅能提升自身内在价值，降低所面临的税务风险和认定风险，还可以通过加计扣除、政府奖补获得实实在在的收益。

关键词：中小高新技术企业；研发支出；归集

中图分类号：F234.2     文献标志码：A    文章编号：1003-5168（2023）09-0145-04

Abstract： [Purposes] The collection of R&D expenditure is crucial to the identification， duration management and review of high-tech enterprises. [Methods] This study combs the collection process and existing problems of R&D expenditure from the perspective of high-tech enterprise identification， and puts forward improvement measures for R&D expenditure collection， providing reference for the daily R&D expenditure accounting of financial personnel of small and medium-sized high-tech enterprises. [Findings] It is suggested that small and medium-sized high-tech enterprises should improve the accuracy， rationality and timeliness of R&D expenditure collection by establishing and improving the accounting system of R&D expenditure， improving the standardization level of financial accounting， reasonably setting up detailed subjects at all levels of R&D expenditure， formulating scientific R&D expenditure allocation standards， clarifying the capitalization conditions of R&D expenditure， and establishing a communication platform for personnel in all departments. [Conclusions] Small and medium-sized high-tech enterprises can not only improve their intrinsic value and reduce the tax risks and identification risks they face by correctly collecting R&D expenditures， but also gain tangible benefits through additional deductions and government awards.

Keywords： small and medium-sized high-tech enterprises; R&D expenditure; collect

0 引言

隨着国家对科技创新的不断推进，高新技术企业越来越多，逐渐成为我国科技创新的中坚力量。会计核算不健全导致企业研发支出归集不正确，会影响企业高企认定、存续期管理及复审，更会影响企业计算研发费用加计扣除和获得政府补助。

1 研发支出的归集流程

首先，研发支出的归集通过立项书确定研发项目、研发人员及项目周期。其次，依据“谁支出谁收益”的原则准确核算研发支出，收集能直接归集研发投入的原始资料及不能直接归集研发投入的从事研发活动产生费用的各类分配表，如工时分配表、工资分配表、折旧分配表、长期待摊费用分配表等。……