目前,我国《企业会计准则——无形资产》中对企业研究开发支出的处理是一律采用全部费用化的方法。基于谨慎性原则,全部费用化的方法可以防止企业借研究开发支出的资本化来虚增资产、操纵利润。但一直以来,业界对这种处理方法持有争议。有人提出,可以先把研究开发支出暂列为资 At present, China’s “Accounting Standards for Business Enterprises - intangible assets” in the research and development of enterprise expenditure is to use all the costs of the method. Based on the principle of prudence, the entire cost-saving method can prevent enterprises from inflating assets and manipulating profits by capitalizing on research and development expenditures. However, the industry has always been controversial about this approach. Someone suggested that research and development expenditures should be temporarily listed as funding