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我国研究开发费用会计规范的变迁分析 被引量:4

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摘要 本文对我国研究开发费用会计规范的变迁进行分析,认为新无形资产准则已构建了研究开发费用会计确认、计量与报告的基本规范框架。该政策的有效实施,需要与财务、税务、审计、科技等政策相协调,同时企业首先应建立研究开发活动的管理制度。
作者 牟小容
出处 《中国管理信息化》 2009年第22期16-19,共4页 China Management Informationization
基金 广东省2009年度软科学重点研究项目(2009A070101005)
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